Annual edition
Subsec. (d)(1)(A). Pub. L. 100–647, §1008(d)(1), substituted "subsection (a)" for "subsections (a) and (c)".
Source credit
Pub. L. 100–647, title I, §1008(d)(1), (2), Nov. 10, 1988, 102 Stat. 3439.
Oct 22, 1986 – Nov 10, 1988
Amended · full text not held
Subsec. (c). Pub. L. 99–514, §805(a), struck out subsec. (c), reserve for bad debts, which read as follows: "In lieu of any deduction under subsection (a), there shall be allowed (in the discretion of the Secretary) a deduction for a reasonable addition to a reserve for bad debts."
IRC → Source credit
Pub. L. 99–514, title VIII, §805(a), (b), title IX, §901(d)(4)(A), Oct. 22, 1986, 100 Stat. 2361, 2379
Jul 18, 1984 – Oct 22, 1986
Amended · full text not held
Subsec. (d)(1)(B). Pub. L. 98–369 substituted "6 months" for "1 year", applicable to property acquired after June 22, 1984, and before Jan. 1, 1988. See Effective Date of 1984 Amendment note below.
Source credit
Pub. L. 98–369, div. A, title X, §1001(b)(1), (e), July 18, 1984, 98 Stat. 1011, 1012
Oct 4, 1976 – Jul 18, 1984
Amended · full text not held
Subsecs. (a)(2), (c). Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary".
Source credit
Pub. L. 94–455, title VI, §605(a), title XIV, §1402(b)(1)(A), (2), title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1575, 1731, 1732, 1834
Dec 30, 1969 – Oct 4, 1976
Amended · full text not held
Subsec. (h)(4). Pub. L. 91–172 added par. (4).
Source credit
Pub. L. 91–172, title IV, §431(c)(1), Dec. 30, 1969, 83 Stat. 619
Nov 2, 1966 – Dec 30, 1969
Amended · full text not held
Subsecs. (g), (h). Pub. L. 89–722 added subsec. (g) and redesignated former subsec. (g) as (h).
Source credit
Pub. L. 89–722, §1(a), Nov. 2, 1966, 80 Stat. 1151
Sep 2, 1958 – Nov 2, 1966
Amended · full text not held
Subsec. (d)(2)(A). Pub. L. 85–866 substituted "a trade or business of the taxpayer" for "a taxpayer's trade or business".
Source credit
Pub. L. 85–866, title I, §8, Sept. 2, 1958, 72 Stat. 1608
Aug 16, 1954 – Sep 2, 1958
Enacted · full text not held
Source credit
Aug. 16, 1954, ch. 736, 68A Stat. 50
