Annual edition
Subsec. (b)(1)(D). Pub. L. 103–66, §13111(a)(2), substituted “June 30, 1995” for “June 30, 1992”.
Source credit
Pub. L. 103–66, title XIII, §13111(a)(2), (b), Aug. 10, 1993, 107 Stat. 420.
Dec 11, 1991 – Aug 10, 1993
Amended · full text not held
Subsec. (b)(1)(D). Pub. L. 102–227, §102(b), substituted “June 30, 1992” for “December 31, 1991”.
Source credit
Pub. L. 102–227, title I, §§102(b), 111(a), Dec. 11, 1991, 105 Stat. 1686, 1688
Nov 5, 1990 – Dec 11, 1991
Amended · full text not held
Subsec. (b)(1)(D). Pub. L. 101–508, §11402(b)(2), substituted “December 31, 1991” for “December 31, 1990”.
Source credit
Pub. L. 101–508, title XI, §§11402(b)(2), 11411, Nov. 5, 1990, 104 Stat. 1388–473, 1388–479
Dec 19, 1989 – Nov 5, 1990
Amended · full text not held
Subsec. (b)(1)(D). Pub. L. 101–239 substituted “1990” for “1989”.
Source credit
Pub. L. 101–239, title VII, §7110(a)(3), Dec. 19, 1989, 103 Stat. 2323
Nov 10, 1988 – Dec 19, 1989
Amended · full text not held
Subsec. (b)(1)(D). Pub. L. 100–647, §4008(c)(1), substituted “1989” for “1988”.
Source credit
Pub. L. 100–647, title I, §1018(q)(1), title IV, §4008(c)(1), Nov. 10, 1988, 102 Stat. 3585, 3653
Oct 22, 1986 – Nov 10, 1988
Amended · full text not held
Subsec. (b)(1). Pub. L. 99–514, §231(d)(3)(A)(i), (iv), substituted “41” for “30” in subpars. (A), (B), and (D), and substituted “1988” for “1985” in subpar. (D).
IRC → Source credit
Pub. L. 99–514, title II, §§231(d)(3)(A), 232, title VII, §701(c)(2), title XII, §1275(c)(4), title XVIII, §1879(b)(1), (2), Oct. 22, 1986, 100 Stat. 2178, 2180, 2340, 2599, 2905
Jul 18, 1984 – Oct 22, 1986
Amended · full text not held
Pub. L. 98–369, §471(c), renumbered section 44H of this title as this section.
Source credit
renumbered §28 and amended Pub. L. 98–369, div. A, title IV, §§471(c), 474(g), title VI, §612(e)(1), July 18, 1984, 98 Stat. 826, 831, 912
Jan 4, 1983 – Jul 18, 1984
Enacted · full text not held
Source credit
Added Pub. L. 97–414, §4(a), Jan. 4, 1983, 96 Stat. 2053, §44H