26 U.S.C. § 34

Editorial Notes

Prior Provisions

Aug. 16, 1954, ch. 73668A Stat. 13June 25, 1959Pub. L. 86–69, § 3(a)(1)73 Stat. 139Sept. 14, 1960Pub. L. 86–779, § 10(e)74 Stat. 1009Feb. 26, 1964Pub. L. 88–272, title II, § 201(a)78 Stat. 31Pub. L. 88–272, title II, § 201(b)Feb. 26, 196478 Stat. 31Dec. 31, 1964A prior section 34, acts , ; , , ; , , ; , , , related to dividends received by individuals, prior to repeal by , , , effective with respect to dividends received after .

Amendments

Pub. L. 110–172, § 11(a)(4)(A)2007—Subsec. (a)(1). , struck out “with respect to gasoline used during the taxable year on a farm for farming purposes” before “(determined without regard to section 6420(g))”.

Pub. L. 110–172, § 11(a)(4)(B)Subsec. (a)(2). , which directed striking out “with respect to gasoline used during the taxable year: (A) otherwise than as a fuel in a highway vehicle; or (B) in vehicles while engaged in furnishing certain public passenger land transportation service”, was executed by striking out “with respect to gasoline used during the taxable year (A) otherwise than as a fuel in a highway vehicle or (B) in vehicles while engaged in furnishing certain public passenger land transportation service” before “(determined without regard to section 6421(i))”, to reflect the probable intent of Congress.

Pub. L. 110–172, § 11(a)(4)(C)Subsec. (a)(3). , struck out “with respect to fuels used for nontaxable purposes or resold during the taxable year” before “(determined without regard to section 6427(k))”.

Pub. L. 105–2061998—Subsec. (b). substituted “section 6421(i)” for “section 6421(j)”.

Pub. L. 104–1881996—Subsec. (a)(3). amended par. (3) generally. Prior to amendment, par. (3) read as follows: “under section 6427—

“(A) with respect to fuels used for nontaxable purposes or resold, or

“(B) with respect to any qualified diesel-powered highway vehicle purchased (or deemed purchased under section 6427(g)(6)),

during the taxable year (determined without regard to section 6427(k)).”

Pub. L. 100–6471988—Subsec. (b). substituted “section 6421(j) or 6427(k)” for “section 6421(i) or 6427(j)”.

Pub. L. 99–514, § 1877(a)1986—Subsec. (a)(3). , amended par. (3) generally. Prior to amendment, par. (3) read as follows: “under section 6427 with respect to fuels used for nontaxable purposes or resold during the taxable year (determined without regard to section 6427(j)).”

Pub. L. 99–514, § 1703(e)(2)(F), substituted “6427(k)” for “6427(j)”.

Pub. L. 98–369, § 471(c)section 39 of this title1984—, renumbered as this section.

Pub. L. 98–369, § 911(d)(2)(A)Pub. L. 97–424Subsec. (a)(3). , which directed the amendment of par. (4) by substituting “6427(j)” for “6427(i)” was executed to par. (3) to reflect the probable intent of Congress and the redesignation of par. (4) as (3) by .

Pub. L. 98–369, § 911(d)(2)(A)Subsec. (b). , substituted “6427(j)” for “6427(i)”.

Pub. L. 97–424, § 515(b)(6)(C)1983—, substituted “and special fuels” for “, special fuels, and lubricating oil” after “gasoline” in section catchline.

Pub. L. 97–424, § 515(b)(6)(A)Subsec. (a)(2) to (4). , inserted “and” at end of par. (2), redesignated par. (4) as (3), and struck out former (3) which referred to amounts payable to the taxpayer under section 6424 with respect to lubricating oil used during the taxable year for certain nontaxable purposes (determined without regard to section 6424(f)).

Pub. L. 97–424, § 515(b)(6)(B)(i)Subsec. (b). , substituted “6421 or 6427” for “6421, 6424, or 6427” after “amount payable under”.

Pub. L. 97–424, § 515(b)(6)(B)(ii), substituted “6421(i) or 6427(i)” for “6421(i), 6424(f), or 6427(i)” after “and, under”.

Pub. L. 96–2231980—Subsec. (a)(4). substituted “6427(i)” for “6427(h)”.

Pub. L. 96–223Subsec. (b). substituted “6427(i)” for “6427(h)”.

Pub. L. 95–6181978—Subsec. (a)(3). substituted “for certain nontaxable purposes” for “otherwise than in a highway motor vehicle”.

Pub. L. 95–599Subsec. (a)(4). substituted “6427(h)” for “6427(g)”.

Pub. L. 95–599Subsec. (b). substituted “6427(h)” for “6427(g)”.

Pub. L. 94–455, § 1906(b)(8)1976—Subsec. (a)(1). , substituted “6420(g)” for “6420(h)”.

Pub. L. 94–455, § 1906(b)(9)Subsec. (a)(3). , substituted “6424(f)” for “6424(g)”.

Pub. L. 94–530Subsec. (a)(4). substituted “6427(g)” for “6427(f)”.

Pub. L. 94–530Pub. L. 94–455Subsec. (b). , which directed the amendment of subsec. (c) by substituting “6427(g)” for “6427(f)”, was executed to subsec. (b) to reflect the probable intent of Congress and the redesignation of subsec. (c) as (b) by .

Pub. L. 94–455, § 1901(a)(3), redesignated subsec. (c) as (b) and substituted “section 6421(i), 6424(f), or 6427(f), is payable” for “section 6421(i), 6424(g) or 6427(f) is payable”. Former subsec. (b), relating to determination of taxpayers first taxable year with respect to tax credit for certain uses of gasoline and lubricating oil, was struck out.

Pub. L. 94–455, § 1901(a)(3)Subsec. (c). , redesignated subsec. (c) as (b).

Pub. L. 91–258, § 207(c)(1)1970—, inserted reference to special fuels in section catchline.

Pub. L. 91–258, § 207(c)(2)Subsec. (a)(4). , added par. (4).

Pub. L. 91–258, § 207(c)(3)Subsec. (c). , (4), inserted references to sections 6427 and 6427(f), respectively.

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendment

Pub. L. 105–206, title VI, § 6023(32)July 22, 1998112 Stat. 826

Effective Date of 1996 Amendment

Pub. L. 104–188, title I, § 1606(c)Aug. 20, 1996110 Stat. 1839

Effective Date of 1988 Amendment

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

Effective Date of 1986 Amendment

section 1703(e)(2)(F) of Pub. L. 99–514section 4082 of this titlesection 1703 of Pub. L. 99–514Dec. 31, 1987section 1703(h) of Pub. L. 99–514section 4081 of this titleAmendment by applicable to gasoline removed (as defined in as amended by ) after , see set out as a note under .

section 1877(a) of Pub. L. 99–514Pub. L. 98–369, div. Asection 1881 of Pub. L. 99–514section 48 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .

Effective Date of 1984 Amendment

section 911(d)(2)(A) of Pub. L. 98–369Aug. 1, 1984section 911(e) of Pub. L. 98–369section 6427 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1983 Amendment

Pub. L. 97–424, title V, § 515(c)Jan. 6, 198396 Stat. 2182

Effective Date of 1980 Amendment

Pub. L. 96–223Jan. 1, 1979section 232(h)(2) of Pub. L. 96–223section 6427 of this titleAmendment by effective on , see , set out as a note under .

Effective Date of 1978 Amendment

Pub. L. 95–618, title II, § 233(d)Nov. 9, 197892 Stat. 3192

Pub. L. 95–599Jan. 1, 1979section 505(d) of Pub. L. 95–599section 6427 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1976 Amendments

Pub. L. 94–530Oct. 1, 1976section 1(d) of Pub. L. 94–530section 4041 of this titleAmendment by effective on , see , set out as a note under .

section 1901(a)(3) of Pub. L. 94–455Dec. 31, 1976section 1901(d) of Pub. L. 94–455section 2 of this titleAmendment by applicable with respect to taxable years beginning after , see , set out as a note under .

Pub. L. 94–455Feb. 1, 1977section 1906(d) of Pub. L. 94–455section 6013 of this titleAmendment by section 1906(b)(8), (9) of , to take effect on , see , set out as a note under .

Effective Date of 1970 Amendment

Pub. L. 91–258June 30, 1970section 211(b) of Pub. L. 91–258section 4041 of this titleAmendment by applicable with respect to taxable years ending after , see , set out as a note under .

Effective Date

July 1, 1965section 809(f) of Pub. L. 89–44section 6420 of this titleSection applicable to taxable years beginning on or after , see , set out as an Effective Date of 1965 Amendment note under .