2004—Pub. L. 108–357 substituted “164(a)” for “114, 164(a),”.

2000—Pub. L. 106–519 substituted “114, 164(a),” for “164(a)”.

1988—Pub. L. 100–647 substituted “this part” for “this subpart”.

1964—Pub. L. 88–272 substituted “sections 164(a) and 275(a)” for “section 164(b)”.

Amendment by Pub. L. 108–357 applicable to transactions after Dec. 31, 2004, see section 101(c) of Pub. L. 108–357, set out as a note under section 56 of this title.

Amendment by Pub. L. 106–519 applicable to transactions after Sept. 30, 2000, with special rules relating to existing foreign sales corporations, see section 5 of Pub. L. 106–519, set out as a note under section 56 of this title.

Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Amendment by Pub. L. 88–272 applicable to taxable years beginning after Dec. 31, 1963, see section 207(c) of Pub. L. 88–272, set out as a note under section 164 of this title.