Annual edition
Subsec. (d)(3). Pub. L. 99–514 substituted "for which an issue price is determined under section 1273(b) (other than paragraph (4) thereof) or section 1274" for "to which section 1272 applies".
IRC → Source credit
Pub. L. 99–514, title XVIII, §1803(a)(14)(B), Oct. 22, 1986, 100 Stat. 2797.
Oct 11, 1985 – Oct 22, 1986
Amended · full text not held
Subsec. (b). Pub. L. 99–121, §101(a)(2)(A), struck out "120 percent of" after "discount rate equal to" in closing provisions.
Source credit
Pub. L. 99–121, title I, §§101(a)(2), 102(c)(1)–(3), Oct. 11, 1985, 99 Stat. 505, 508
Jul 18, 1984 – Oct 11, 1985
Amended · full text not held
Subsec. (a). Pub. L. 98–369 amended subsec. (a) generally, substituting "For purposes of this title, in the case of any payment (1) under any contract for the sale or exchange of any property, and (2) to which this section applies, there shall be treated as interest that portion of the total unstated interest under such contract which, as determined in a manner consistent with the method of computing interest under section 1272(a), is properly allocable to such payment" for "For purposes of this title, in the case of any contract for the sale or exchange of property there shall be treated as interest that part of a payment to which this section applies which bears the same ratio to the amount of such payment as the total unstated interest under such contract bears to the total of the payments to which this section applies which are due under such contract".
Source credit
Pub. L. 98–369, div. A, title I, §41(b), July 18, 1984, 98 Stat. 553
Jan 12, 1983 – Jul 18, 1984
Amended · full text not held
Subsec. (g)(4). Pub. L. 97–448 substituted "Paragraph (1)" for "This section".
Source credit
Pub. L. 97–448, title I, §101(g), Jan. 12, 1983, 96 Stat. 2367
Aug 13, 1981 – Jan 12, 1983
Amended · full text not held
Subsec. (g). Pub. L. 97–34 added subsec. (g).
Source credit
Pub. L. 97–34, title I, §126(a), Aug. 13, 1981, 95 Stat. 202
Oct 4, 1976 – Aug 13, 1981
Amended · full text not held
Subsecs. (b), (c)(1)(B), (e). Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary".
Source credit
amended Pub. L. 94–455, title XIX, §§1901(b)(3)(B), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1792, 1834
Feb 26, 1964 – Oct 4, 1976
Enacted · full text not held
Source credit
Added Pub. L. 88–272, title II, §224(a), Feb. 26, 1964, 78 Stat. 77
