Annual edition
Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.
Source credit
Aug. 5, 1983, Pub. L. 98–67, title I, §102(a), 97 Stat. 369.
Sep 3, 1982 – Aug 5, 1983
Amended · full text not held
Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, this section is amended by striking out “this chapter” and inserting in lieu thereof “this subchapter”. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.
Source credit
Sept. 3, 1982, Pub. L. 97–248, title III, §§307(a)(2), 308(a), 96 Stat. 589, 591
Aug 16, 1954 – Sep 3, 1982
Enacted · full text not held
Source credit
Aug. 16, 1954, ch. 736, 68A Stat. 469
