Annual edition
Par. (1). Pub. L. 100–647 amended par. (1) generally, substituting provisions relating to effectively connected items for provisions relating to domestic agent.
Source credit
Pub. L. 100–647, title I, § 1012(q)(13)(A), Nov. 10, 1988, 102 Stat. 3525.
Oct 4, 1976 – Nov 10, 1988
Amended · full text not held
Par. (1). Pub. L. 94–455 substituted “State, or in the District of Columbia, within” for “State, Territory, or District of the United States within”.
Source credit
Pub. L. 94–455, title XIX, § 1904(a)(12), Oct. 4, 1976, 90 Stat. 1813
Sep 2, 1958 – Oct 4, 1976
Amended · full text not held
Pub. L. 85–859 reenacted section without change.
Source credit
Pub. L. 85–859, title I, § 141(a), Sept. 2, 1958, 72 Stat. 1301
Aug 16, 1954 – Sep 2, 1958
Enacted · full text not held
Source credit
Aug. 16, 1954, ch. 736, 68A Stat. 522