43 U.S.C. § 1620

Section 1620 · Taxation

Current version, with additions and removals from the October 14, 1992 version.

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Oct 14, 1992 – presentcurrentviewing
Annual edition
Subsec. (j). Pub. L. 102–415 struck out “prior to December 18, 1991,” after “A real property interest distributed” and substituted “ Provided , That alienability of the Settlement Common Stock of the Corporation has not been terminated pursuant to section 1629c of this title: Provided further , That” for “ Provided , That”.
Source credit
Pub. L. 102–415, § 5, Oct. 14, 1992, 106 Stat. 2113.
Feb 3, 1988 – Oct 14, 1992
Amended · full text not held
Subsec. (a). Pub. L. 100–241, § 12(b)(1), inserted “(even if the Regional Corporation or Village Corporation distributing the dividend has not segregated revenue received from the Alaska Native Fund from revenue received from other sources)” after “distributions”.
Source credit
Pub. L. 100–241, § 12(b), Feb. 3, 1988, 101 Stat. 1810
Oct 22, 1986 – Feb 3, 1988
Amended · full text not held
Subsecs. (c), (i). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
IRC →
Source credit
Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095
Dec 2, 1980 – Oct 22, 1986
Amended · full text not held
Subsec. (c). Pub. L. 96–487, § 1408, inserted provision requiring that fair value of such land or interest in land at time of receipt be adjusted as provided in section 1016 of title 26 and proviso defining the basis of any such land attributable to an interest in a mine, well, other natural deposit, or block of timber.
Source credit
Pub. L. 96–487, title IX, § 904, title XIV, §§ 1407–1409, Dec. 2, 1980, 94 Stat. 2434, 2495, 2496
Nov 6, 1978 – Dec 2, 1980
Amended · full text not held
Subsecs. (g) to (i). Pub. L. 95–600 added subsecs. (g) to (i).
Source credit
Pub. L. 95–600, title V, § 541, Nov. 6, 1978, 92 Stat. 2887
Jan 2, 1976 – Nov 6, 1978
Amended · full text not held
Subsec. (f). Pub. L. 94–204 added subsec. (f).
Source credit
Pub. L. 94–204, § 13, Jan. 2, 1976, 89 Stat. 1154
Dec 18, 1971 – Jan 2, 1976
Enacted · full text not held
Source credit
Pub. L. 92–203, § 21, Dec. 18, 1971, 85 Stat. 713

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Every enactment and amendment in this section's credit is listed. Full text is shown for versions back to 1992; earlier amendments are recorded by date and act, without pre-1994 full text.