Annual edition
Subsec. (a)(6)(A). Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text.
IRC → Source credit
Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095.
Oct 17, 1979 – Oct 22, 1986
Amended · full text not held
Source credit
Pub. L. 96–88, title III, §301(a)(1), title V, §507, Oct. 17, 1979, 93 Stat. 677, 692
Oct 12, 1976 – Oct 17, 1979
Amended · full text not held
Subsec. (a)(6) to (9). Pub. L. 94–482 substituted "this" for "This" in par. (6) and added pars. (7) to (9).
Source credit
Pub. L. 94–482, title IV, §412(a), Oct. 12, 1976, 90 Stat. 2234
Dec 31, 1974 – Oct 12, 1976
Amended · full text not held
Subsec. (a)(6). Pub. L. 93–568 added par. (6).
Source credit
Pub. L. 93–568, §3(a), Dec. 31, 1974, 88 Stat. 1862
Jun 23, 1972 – Dec 31, 1974
Enacted · full text not held
Title IX → Source credit
Pub. L. 92–318, title IX, §901, June 23, 1972, 86 Stat. 373
