Annual edition
Subsec. (c)(2). Pub. L. 99–514 amended par. (2) generally. Prior to amendment, par. (2) read as follows: “the amount of the tax imposed by this chapter (reduced by credits allowable against such tax).”
IRC → Source credit
Pub. L. 99–514, title XIV, § 1432(c)(1), Oct. 22, 1986, 100 Stat. 2730.
Jul 18, 1984 – Oct 22, 1986
Amended · full text not held
Subsec. (c). Pub. L. 98–369, § 1023(a), added subsec. (c). Former subsec. (c) redesignated (d).
Source credit
Pub. L. 98–369, div. A, title X, §§ 1023(a), 1024(a), July 18, 1984, 98 Stat. 1030
Dec 31, 1970 – Jul 18, 1984
Amended · full text not held
Pub. L. 91–614 substituted “6 months” for “1 year” in four places and substituted “6-month” for “1-year”.
Source credit
Pub. L. 91–614, title I, § 101(a), Dec. 31, 1970, 84 Stat. 1836
Aug 16, 1954 – Dec 31, 1970
Enacted · full text not held
Source credit
Aug. 16, 1954, ch. 736, 68A Stat. 381
