Annual edition
Subsec. (b)(1). Pub. L. 103–66 substituted “subsection (b)(5) or (c)(3)” for “subsection (b)(5)”.
Source credit
Pub. L. 103–66, title XIII, § 13150(c)(9), Aug. 10, 1993, 107 Stat. 448.
Nov 10, 1988 – Aug 10, 1993
Amended · full text not held
Subsec. (b)(1). Pub. L. 100–647 substituted “subsection (b)(5)” for “subsection (b)(5) or (d)(4)”.
Source credit
Pub. L. 100–647, title I, § 1008(i), Nov. 10, 1988, 102 Stat. 3445
Oct 22, 1986 – Nov 10, 1988
Amended · full text not held
Subsec. (b). Pub. L. 99–514 struck out former pars. (1) and (3) which related to elections under sections 57(c) and 163(d), respectively, and redesignated former pars. (2), (4), and (5), as pars. (1), (2), and (3), respectively.
IRC → Source credit
Pub. L. 99–514, title V, § 511(d)(2)(B), title VII, § 701(e)(4)(E), Oct. 22, 1986, 100 Stat. 2249, 2343
Dec 24, 1980 – Oct 22, 1986
Amended · full text not held
Subsec. (b). Pub. L. 96–589 inserted reference to section 108(b)(5) and (d)(4).
Source credit
Pub. L. 96–589, § 2(e)(1), Dec. 24, 1980, 94 Stat. 3396
May 23, 1977 – Dec 24, 1980
Amended · full text not held
Subsec. (a)(2). Pub. L. 95–30 struck out subpar. (A) which made reference to the standard deduction provided in section 141, and redesignated subpars. (B) to (G) as (A) to (F), respectively.
Source credit
Pub. L. 95–30, title I, § 101(d)(10), May 23, 1977, 91 Stat. 134
Oct 4, 1976 – May 23, 1977
Amended · full text not held
Subsec. (a)(2)(G). Pub. L. 94–455, § 2115(c)(2), substituted “wells” for “production subject to the provisions of section 613A(c)”.
Source credit
Pub. L. 94–455, title XIX, § 1901(b)(21)(F), title XXI, § 2115(c)(2), Oct. 4, 1976, 90 Stat. 1798, 1909
Mar 29, 1975 – Oct 4, 1976
Amended · full text not held
Subsec. (a)(2)(G). Pub. L. 94–12 added subpar. (G).
Source credit
Pub. L. 94–12, title V, § 501(b)(3), Mar. 29, 1975, 89 Stat. 53
Dec 10, 1971 – Mar 29, 1975
Amended · full text not held
Subsec. (b). Pub. L. 92–178 substituted “,” for “or” after “(relating to pre-1970 exploration expenditures)” and inserted “under section 57(c) (relating to definition of net lease), or under section 163(d) (relating to limitation on interest on investment indebtedness)” after “(relating to deduction and recapture of certain mining exploration expenditures)”.
Source credit
Pub. L. 92–178, title III, § 304(c), Dec. 10, 1971, 85 Stat. 523
Dec 30, 1969 – Dec 10, 1971
Amended · full text not held
Subsec. (b). Pub. L. 91–172 substituted “(relating to pre-1970 exploration expenditures) or under section 617 (relating to deduction and recapture of certain mining exploration expenditures)” for “(relating to exploration expenditures) or under section 617 (relating to additional exploration expenditures in the case of domestic mining)”.
Source credit
Pub. L. 91–172, title V, § 504(c)(3), Dec. 30, 1969, 83 Stat. 633
Sep 12, 1966 – Dec 30, 1969
Amended · full text not held
Subsec. (b). Pub. L. 89–570 provided for election under section 615 (relating to exploration expenditures) or under section 617 (relating to additional exploration expenditures in the case of domestic mining).
Source credit
Pub. L. 89–570, § 2(b), Sept. 12, 1966, 80 Stat. 764
Aug 16, 1954 – Sep 12, 1966
Enacted · full text not held
Source credit
Aug. 16, 1954, ch. 736, 68A Stat. 240
Every enactment and amendment in this section's credit is listed. Full text is shown for versions back to 1993; earlier amendments are recorded by date and act, without pre-1994 full text.
