26 U.S.C. § 1201

Aug. 16, 1954, ch. 736 68A Stat. 320 Mar. 13, 1956, ch. 83, § 5(7) 70 Stat. 49 Pub. L. 86–69, § 3(f)(2)June 25, 195973 Stat. 140 Pub. L. 87–834, § 8(g)(3)Oct. 16, 196276 Stat. 999 Pub. L. 91–172, title V, § 511(b)Dec. 30, 196983 Stat. 635 Pub. L. 94–455, title XIX, § 1901(a)(135)Oct. 4, 197690 Stat. 1786 Pub. L. 95–600, title IVNov. 6, 197892 Stat. 2866 Pub. L. 96–222, title I, § 104(a)(2)(B)Apr. 1, 198094 Stat. 214 Pub. L. 98–369, div. A, title II, § 211(b)(16)July 18, 198498 Stat. 756 Pub. L. 99–514, title III, § 311(a)Oct. 22, 1986100 Stat. 2219 Pub. L. 100–647, title I, § 1003(c)(1)lNov. 10, 1988102 Stat. 3384 Pub. L. 103–66, title XIII, § 13221(c)(2)Aug. 10, 1993107 Stat. 477 Pub. L. 104–188, title I, § 1703(f)Aug. 20, 1996110 Stat. 1876 Pub. L. 105–34, title III, § 314(a)Aug. 5, 1997111 Stat. 842 Pub. L. 110–234, title XV, § 15311(a)May 22, 2008122 Stat. 1502 Pub. L. 110–246, § 4(a)June 18, 2008122 Stat. 1664 Pub. L. 114–113, div. Q, title III, § 334(a)Dec. 18, 2015129 Stat. 3108 Section, , ; , ; , , ; , , ; , , ; , (b)(33)(L), , , 1801; , §§ 401(a), 403(a), (b), , , 2868; , (3)(A), , , 215; , , ; , title X, § 1024(c)(14), , , 2408; , title II, § 2004(), , , 3606; , , ; , , ; , , ; , , ; , title XV, § 15311(a), , , 2264; , , , related to alternative tax for corporations.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Dec. 31, 2017section 13001(c)(1) of Pub. L. 115–97section 11 of this titleRepeal applicable to taxable years beginning after , see , set out as an Effective Date of 2017 Amendment note under .

Extension of Special Rule Relating to Qualified Timber Gain

Pub. L. 115–123, div. D, title I, § 40310Feb. 9, 2018132 Stat. 147