Pub. L. 94–455, title X, § 1051(b)90 Stat. 1643 Pub. L. 94–455, title XIX, § 1901(b)(37)(B)90 Stat. 1803 Pub. L. 95–600, title VII, § 701(u)(11)(A)92 Stat. 2917 Pub. L. 97–248, title II, § 201(d)(8)(B)96 Stat. 420 Pub. L. 97–448, title III, § 306(a)(1)(A)(i)96 Stat. 2400 Pub. L. 98–369, div. A, title IV, § 474(r)(22)98 Stat. 843 Pub. L. 99–499, title V, § 516(b)(1)(B)100 Stat. 1770 Pub. L. 99–514, title II, § 231(d)(3)(G)100 Stat. 2179 Pub. L. 100–647, title I102 Stat. 3370 Pub. L. 101–382, title II, § 227(a)104 Stat. 661 Pub. L. 101–508, title XI, § 11704(a)(11)104 Stat. 1388–518 Pub. L. 103–66, title XIII, § 13227(a)107 Stat. 489 Pub. L. 104–188, title I110 Stat. 1827 Pub. L. 108–357, title IV, § 402(b)(2)118 Stat. 1492 Pub. L. 110–172, § 11(g)(12)121 Stat. 2490 Pub. L. 113–295, div. A, title II, § 221(a)(12)(G)128 Stat. 4038 Pub. L. 115–97, title I, § 14221(a)131 Stat. 2218 Section, added , , ; amended , , ; , (B), , ; , formerly § 201(c)(8)(B), § 213(a), , , 452, renumbered § 201(d)(8)(B), , , ; , title VII, § 712(g), title VIII, § 801(d)(11), , , 947, 997; , , ; , title VII, § 701(e)(4)(I), title XII, §§ 1231(a)–(d), (f), 1275(a)(1), title XVIII, § 1812(c)(4)(C), , , 2343, 2561–2563, 2598, 2835; , §§ 1002(h)(3), 1012(h)(2)(B), (j), (n)(4), (5), title VI, § 6132(a), , , 3502, 3512, 3515, 3721; , , ; , , ; , (b), , , 490; , §§ 1601(a), 1704(t)(37), (80), , , 1889, 1891; , , ; , , ; , , ; , , , related to Puerto Rico and possession tax credit.
Statutory Notes and Related Subsidiaries
Savings Provision
Pub. L. 115–141section 401(e) of Pub. L. 115–141section 23 of this titleFor provisions that nothing in repeal by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .