Aug. 16, 1954, ch. 736 68A Stat. 11 Pub. L. 88–272, title II, § 234(b)(4)78 Stat. 115 Pub. L. 91–172, title III, § 301(b)(3)83 Stat. 585 Pub. L. 94–12, title III, § 303(c)(2)89 Stat. 44 Pub. L. 95–600, title III, § 301(b)(1)92 Stat. 2820 Pub. L. 98–369, div. A, title IV, § 474(r)(29)(E)98 Stat. 844 Pub. L. 99–514, title VII, § 701(e)(4)(B)100 Stat. 2343 Pub. L. 115–97, title I131 Stat. 2094 Pub. L. 117–169, title I, § 10101(a)(4)(D)136 Stat. 1822 (, ; , , ; , , ; , , ; , , ; , , ; , , ; , §§ 12001(b)(12), 13001(b)(2)(B), , , 2096; , , .)
Editorial Notes
Amendments
Pub. L. 117–1692022—Par. (5). added par. (5).
Pub. L. 115–97, § 13001(b)(2)(B)2017—Pars. (4) to (6). , redesignated par. (5) as (4) and struck out former pars. (4) and (6) which read as follows:
“(4) For alternative tax in case of capital gains, see section 1201(a).
“(6) For limitation on benefits of graduated rate schedule provided in section 11(b), see section 1551.”
Pub. L. 115–97, § 12001(b)(12)Par. (7). , struck out par. (7) which read as follows: “For alternative minimum tax, see section 55.”
Pub. L. 99–5141986—Par. (7). amended par. (7) generally, substituting “alternative minimum tax” and “55” for “minimum tax for tax preferences” and “56”, respectively.
Pub. L. 98–3691984—Pars. (6) to (8). redesignated pars. (7) and (8) as (6) and (7), respectively. Former par. (6), which referred to section 1451 for withholding of tax on tax-free covenant bonds, was struck out.
Pub. L. 95–6001978—Par. (7). substituted “benefits of graduated rate schedule provided in section 11(b)” for “the $25,000 exemption from surtax provided in section 11(c)”.
Pub. L. 94–121975—Par. (7). substituted “$50,000” for “$25,000” for a limited period. See Effective and Termination Dates of 1975 Amendment note set out below.
Pub. L. 91–1721969—Par. (8). added par. (8).
Pub. L. 88–2721964—Par. (8). struck out par. (8) which referred to section 1503 for additional tax for corporations filing consolidated returns.
Statutory Notes and Related Subsidiaries
Effective Date of 2022 Amendment
Pub. L. 117–169section 10101(f) of Pub. L. 117–169section 11 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective Date of 2017 Amendment
section 12001(b)(12) of Pub. L. 115–97section 12001(c) of Pub. L. 115–97section 11 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
section 13001(b)(2)(B) of Pub. L. 115–97section 13001(c)(1) of Pub. L. 115–97section 11 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective Date of 1986 Amendment
Pub. L. 99–514section 701(f) of Pub. L. 99–514section 55 of this titleAmendment by applicable to taxable years beginning after , with certain exceptions and qualifications, see , set out as an Effective Date note under .
Effective Date of 1984 Amendment
Pub. L. 98–369section 475(b) of Pub. L. 98–369section 33 of this titleAmendment by not applicable with respect to obligations issued before , see , set out as a note under .
Effective Date of 1978 Amendment
Pub. L. 95–600section 301(c) of Pub. L. 95–600section 11 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective and Termination Dates of 1975 Amendment
Pub. L. 94–12section 305(b)(1) of Pub. L. 94–12section 11 of this titleAmendment by applicable to taxable years ending after , but to cease to apply for taxable years ending after , see , set out as a note under .
Effective Date of 1969 Amendment
Pub. L. 91–172section 301(c) of Pub. L. 91–172section 5 of this titleAmendment by applicable to taxable years ending after , see , set out as a note under .
Effective Date of 1964 Amendment
Pub. L. 88–272section 234(c) of Pub. L. 88–272section 1503 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Public Law 99–514Applicability of Certain Amendments by in Relation to Treaty Obligations of United States
Pub. L. 99–514section 1012(aa)(2) of Pub. L. 100–647section 861 of this titleFor applicability of amendment by notwithstanding any treaty obligation of the United States in effect on , see , set out as a note under .