Amendments
1986—[Pub. L. 99–514] struck out reference to section 821.
1984—[Pub. L. 98–369] substituted “801” for “802”.
1959—[Pub. L. 86–69] struck out reference to section 811.
1956—Act Mar. 13, 1956, inserted reference to section 811.
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by [Pub. L. 99–514] applicable to taxable years beginning after Dec. 31, 1986, see [section 1024(e) of Pub. L. 99–514], set out as a note under section 831 of this title.
Effective Date of 1984 Amendment
Amendment by [Pub. L. 98–369] applicable to taxable years beginning after Dec. 31, 1983, see [section 215 of Pub. L. 98–369], set out as an Effective Date note under section 801 of this title.
Effective Date of 1959 Amendment
Amendment by [Pub. L. 86–69] applicable only with respect to taxable years beginning after Dec. 31, 1957, see [section 4 of Pub. L. 86–69], set out an Effective Date note under section 381 of this title.
Effective Date of 1956 Amendment
Amendment by act Mar. 13, 1956, applicable only to taxable years beginning after Dec. 31, 1954, see section 6 of act Mar. 13, 1956, set out as a note under section 316 of this title.