2018—Subsec. (a)(2)(A).Pub. L. 115–141 struck out “other than a corporation which has an election in effect under section 936” after “corporation”.

2017—Subsec. (a)(2).Pub. L. 115–97, § 13002(e)(2), substituted “100/65th” for “100/80th” and “100/50th” for “100/70th” in concluding provisions.

Subsec. (a)(2)(B).Pub. L. 115–97, § 13002(e)(1), substituted “100/50th” for “100/70th”.

2010—Subsec. (a)(1).Pub. L. 111–226, § 217(a), redesignated subpars. (B) and (C) as (A) and (B), respectively, and struck out former subpar. (A) which read as follows: “interest from a resident alien individual or domestic corporation, if such individual or corporation meets the 80-percent foreign business requirements of subsection (c)(1),”.

Subsec. (a)(9).Pub. L. 111–240 added par. (9).

Subsecs. (c) to (f).Pub. L. 111–226, § 217(c)(1), redesignated subsecs. (d) to (f) as (c) to (e), respectively, and struck out former subsec. (c) which related to foreign business requirements.

2004—Subsec. (a)(1)(C).Pub. L. 108–357 added subpar. (C).

2001—Subsec. (a)(3).Pub. L. 107–16 struck out “except for purposes of sections 79 and 105 and subchapter D,” after “In addition,” in concluding provisions.

1997—Subsec. (a)(3).Pub. L. 105–34 inserted concluding provisions “In addition, except for purposes of sections 79 and 105 and subchapter D, compensation for labor or services performed in the United States shall not be deemed to be income from sources within the United States if the labor or services are performed by a nonresident alien individual in connection with the individual’s temporary presence in the United States as a regular member of the crew of a foreign vessel engaged in transportation between the United States and a foreign country or a possession of the United States.”

1996—Subsec. (e)(1)(A).Pub. L. 104–188 provided that the amendment made bysection 11813(b)(17) of Pub. L. 101–508 shall be applied as if the material stricken by such amendment included the closing parenthesis after “section 48(a)(5)”. See 1990 Amendment note below.

1990—Subsec. (a)(1)(A), (B).Pub. L. 101–508, § 11801(a)(29), (c)(14), inserted “and” at end of subpar. (A), substituted a period for a comma at end of subpar. (B), and struck out subpars. (C) and (D) which read as follows:

“(C) interest on a debt obligation which was part of an issue with respect to which an election has been made under subsection (c) ofsection 4912 (as in effect beforeJuly 1, 1974) and which, when issued (or treated as issued under subsection (c)(2) of such section), had a maturity not exceeding 15 years and, when issued, was purchased by one or more underwriters with a view to distribution through resale, but only with respect to interest attributable to periods after the date of such election, and

“(D) interest on a debt obligation which was part of an issue which—

“(i) was part of an issue outstanding onApril 1, 1971,

“(ii) was guaranteed by a United States person,

“(iii) was treated underchapter 41 as a debt obligation of a foreign obligor,

“(iv) as ofJune 30, 1974, had a maturity of not more than 15 years, and

“(v) when issued, was purchased by one or more underwriters for the purpose of distribution through resale.”

Subsec. (e)(1)(A).Pub. L. 101–508, § 11813(b)(17), which directed the substitution of “which is section 1245 property (as defined in section 1245(a)(3))” for “which is section 38 property (or would be section 38 property but for section 48(a)(5)”, was executed by making the substitution for “which is section 38 property (or would be section 38 property but for section 48(a)(5))”. See 1996 Amendment note above.

Subsec. (e)(2).Pub. L. 101–508, § 11801(c)(6)(C), substituted “all of whose stock is owned by one or more domestic common carriers by railroad” for “referred to in subparagraph (B) of section 184(d)(1)”.

1989—Subsec. (a)(6).Pub. L. 101–239, § 7811(i)(2), substituted “865(i)(1)” for “865(h)(1)”.

Subsec. (e)(1).Pub. L. 101–239, § 7841(d)(9), substituted “section 862(a)” for “section 826(a)” in introductory provisions.

1988—Subsec. (a)(2)(B).Pub. L. 100–647, § 1012(q)(7), substituted “other than income described in section 884(d)(2)” for “other than under section 884(d)(2)” in two places.

Subsec. (a)(2)(C).Pub. L. 100–647, § 1012(q)(15), substituted “section 243(e)” for “section 243(d)”.

Subsec. (a)(6).Pub. L. 100–647, § 1018(u)(39), substituted “inventory property” for “personal property” in heading.

Subsec. (a)(7).Pub. L. 100–647, § 1012(i)(10), amended par. (7) generally. Prior to amendment, par. (7) read as follows: “Amounts received as underwriting income (as defined in section 832(b)(3)) derived from the insurance of United States risks (as defined in section 953(a)).”

Subsec. (c)(1)(B).Pub. L. 100–647, § 1012(g)(3), inserted “or, in the case of a corporation, is attributable to income so derived by a subsidiary of such corporation” after parenthetical in cl. (i), struck out “or chain of subsidiaries of such corporation” after “by a subsidiary” in cl. (ii), and inserted sentence at end defining “subsidiary”.

Subsec. (c)(2)(B)(ii).Pub. L. 100–647, § 1012(i)(14)(B), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “such section shall be applied by substituting ‘10 percent’ for ‘50 percent’ each place it appears.”

Subsec. (f).Pub. L. 100–647, § 1012(g)(9), added subsec. (f).

1987—Subsec. (a)(2).Pub. L. 100–203, § 10221(d)(4)(B), inserted at end “In the case of any dividend from a 20-percent owned corporation (as defined in section 243(c)(2)), subparagraph (B) shall be applied by substituting ‘100/80th’ for ‘100/70th’.”

Subsec. (a)(2)(B).Pub. L. 100–203, § 10221(d)(4)(A), which directed that subpar. (B) be amended by substituting “100/70th” for “100/85th”, was executed by substituting “100/70th” for “100/85ths” to reflect the probable intent ofCongress.

1986—Subsec. (a)(1).Pub. L. 99–514, § 1241(b)(1)(A), substituted “noncorporate residents or domestic corporations” for “residents, corporate or otherwise,” in introductory text.

Subsec. (a)(1)(A).Pub. L. 99–514, § 1214(a)(1), (c)(5)(A), amended subpar. (B) generally and redesignated it as (A). Prior to amendment and redesignation, former subpar. (B) read as follows: “interest received from a resident alien individual or a domestic corporation, when it is shown to the satisfaction of the Secretary that less than 20 percent of the gross income from all sources of such individual or such corporation has been derived from sources within the United States, as determined under the provisions of this part, for the 3-year period ending with the close of the taxable year of such individual or such corporation preceding the payment of such interest, or for such part of such period as may be applicable,”. Former subpar. (A), which read “interest on amounts described in subsection (c) received by a nonresident alien individual or a foreign corporation, if such interest is not effectively connected with the conduct of a trade or business within the United States,”, was struck out.

Subsec. (a)(1)(B).Pub. L. 99–514, § 1241(b)(1)(B), redesignated subpar. (D), as previously redesignated and amended by § 1214(c)(5)(A), (B) ofPub. L. 99–514, as (B) and struck out former subpar. (B) [previously (C)] which read as follows: “interest received from a foreign corporation (other than interest paid or credited by a domestic branch of a foreign corporation, if such branch is engaged in the commercial banking business), when it is shown to the satisfaction of the Secretary that less than 50 percent of the gross income from all sources of such foreign corporation for the 3-year period ending with the close of its taxable year preceding the payment of such interest (or for such part of such period as the corporation has been in existence) was effectively connected with the conduct of a trade or business within the United States,”.

Pub. L. 99–514, § 1214(c)(5)(A), (B), redesignated former subpar. (F) as (D), substituted in cl. (ii), “subparagraph (B) of section 871(i)(3)” for “paragraph (2) of subsection (c)”, and redesignated former subpar. (C) as (B). Former subpar. (B) redesignated (A).

Subsec. (a)(1)(C).Pub. L. 99–514, § 1241(b)(1)(B), redesignated subpar. (E), as previously redesignated by§ 1214(c)(5)(A) of Pub. L. 99–514, as (C) and struck out former subpar. (C) [previously (D)] which read as follows: “in the case of interest received from a foreign corporation (other than interest paid or credited by a domestic branch of a foreign corporation, if such branch is engaged in the commercial banking business), 50 percent or more of the gross income of which from all sources for the 3-year period ending with the close of its taxable year preceding the payment of such interest (or for such part of such period as the corporation has been in existence) was effectively connected with the conduct of a trade or business within the United States, an amount of such interest which bears the same ratio to such interest as the gross income of such foreign corporation for such period which was not effectively connected with the conduct of a trade or business within the United Statesbears to its gross income from all sources,”.

Pub. L. 99–514, § 1214(c)(5)(A), redesignated subpar. (D) as (C). Former subpar. (C) redesignated (B).

Subsec. (a)(1)(D).Pub. L. 99–514, § 1214(c)(5)(A), redesignated subpar. (H) as (F).Pub. L. 99–514, § 1241(b)(1)(B), then redesignated such subpar. (F) as (D). The original subpar. (D) was redesignated (C) and struck out, and the original subpar. (F) was redesignated (D), then (B).

Subsec. (a)(1)(E).Pub. L. 99–514, § 1241(b)(1)(B), redesignated subpar. (E), as previously redesignated by§ 1214(c)(5)(A) of Pub. L. 99–514, as (C).

Pub. L. 99–514, § 1214(c)(5)(A), redesignated subpar. (G) as (E) and struck out former subpar. (E) which read as follows: “income derived by a foreign central bank of issue from bankers’ acceptances,”.

Subsec. (a)(1)(F).Pub. L. 99–514, §§ 1214(c)(5)(A), 1241(b)(1)(B), redesignated successively former subpar. (F) as (D) and (B), respectively.

Subsec. (a)(1)(G).Pub. L. 99–514, §§ 1214(c)(5)(A), 1241(b)(1)(B), redesignated successively former subpar. (G) as (E) and (C), respectively.

Subsec. (a)(1)(H).Pub. L. 99–514, §§ 1214(c)(5)(A), 1241(b)(1)(B), redesignated successively former subpar. (H) as (F) and (D), respectively.

Subsec. (a)(2)(A).Pub. L. 99–514, § 1214(b), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “from a domestic corporation other than a corporation which has an election in effect under section 936, and other than a corporation less than 20 percent of whose gross income is shown to the satisfaction of the Secretary to have been derived from sources within the United States, as determined under the provisions of this part, for the 3-year period ending with the close of the taxable year of such corporation preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence), or”.

Subsec. (a)(2)(B).Pub. L. 99–514, § 1241(b)(2), substituted “25 percent” for “50 percent” and inserted “(or treated as effectively connected other than under section 884(d)(2))” in two places.

Subsec. (a)(6).Pub. L. 99–514, § 1211(b)(1)(B), substituted “inventory property (within the meaning of section 865(h)(1))” for “personal property”.

Subsec. (b).Pub. L. 99–514, § 104(b)(11), substituted “the standard deduction” for “the zero bracket amount”.

Subsec. (c).Pub. L. 99–514, § 1214(a)(2), amended subsec. (c) generally, substituting provisions relating to foreign business requirements for provisions relating to interest on deposits.

Subsec. (d).Pub. L. 99–514, § 1214(c)(5)(C), amended subsec. (d) generally, substituting provision for special rule for application of subsec. (a)(2)(B) for former provision for special rules for application of subsec. (a), pars. (1)(B) to (1)(D) and (2)(B), pars. (1) and (2) thereof relating to new entities and transition rule provisions.

Subsecs. (e), (f).Pub. L. 99–514, § 1212(d), redesignated subsec. (f) as (e) and struck out former subsec. (e) relating to treatment of income from certain leased aircraft, vessels, and spacecraft as income from sources within the United States.

1983—Subsec. (a)(8).Pub. L. 98–21 added par. (8).

1980—Subsec. (a)(5).Pub. L. 96–499 substituted“Dispositionof United States real property interest” for “Sale or exchange of real property” in heading and“dispositionof a United States real property interest (as defined in section 897(c))” for “sale or exchange of real property located in the United States” in text.

Subsec. (e).Pub. L. 96–605 substituted provision directing that income from certain leased aircraft, vessels, and spacecraft be treated as income from sources within the United States for provision permitting the taxpayer to elect to treat income from certain aircraft and vessels as income from sources within the United States and prescribing the manner of revocating such an election.

1978—Subsec. (a)(1)(F).Pub. L. 95–600, § 540(a), designated existing provisions as cl. (i) and added cl. (ii).

Subsec. (f).Pub. L. 95–600, § 370(a), added subsec. (f).

1977—Subsec. (b).Pub. L. 95–30 provided that, in the case of an individual who does not itemize deductions, an amount equal to the zero bracket amount shall be considered a deduction which cannot definitely be allocated to some item or class of gross income.

1976—Subsec. (a)(1).Pub. L. 94–455, §§ 1901(c)(7), 1904(b)(10)(B), struck out “, any Territory, any political subdivision of a Territory,” after “United States” in provisions preceding subpar. (A) and, in subpar. (G), substituted “subsection (c) of section 4912 (as in effect beforeJuly 1, 1974)” for “section 4912(c)” and “subsection (c)(2) of such section” for “section 4912(c)(2)”.

Subsec. (a)(2)(A).Pub. L. 94–455, §§ 1051(h)(3), 1906(b)(13)(A), substituted “other than a corporation which has an election in effect under section 936” for “other than a corporation entitled to the benefits of section 931” and struck out “or his delegate” after “Secretary”.

Subsec. (a)(2)(D).Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (a)(5), (6).Pub. L. 94–455, § 1901(b)(26)(A), substituted “sale or exchange” for “sale” in headings and text.

Subsec. (a)(7).Pub. L. 94–455, § 1036(a), added par. (7).

Subsec. (c)(3).Pub. L. 94–455, § 1041, struck out provision that subsecs. (a)(1)(A) and (c) would cease to apply effective with respect to amounts paid or credited afterDec. 31, 1976.

Subsec. (e)(1).Pub. L. 94–455, § 1901(b)(26)(B), substituted “sale, exchange, or other disposition” for “sale or other disposition”.

Subsecs. (e)(2), (3).Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

1975—Subsec. (a)(1)(H).Pub. L. 93–625, § 9(a), added subpar. (H).

Subsec. (c)(3).Pub. L. 93–625, § 8, substituted “1976” for “1975”.

1971—Subsec. (a)(1)(G).Pub. L. 92–9 added subpar. (G).

Subsec. (a)(2)(D).Pub. L. 92–178, § 503, added subpar. (D).

Subsec. (e).Pub. L. 92–178, § 314(a), added subsec. (e).

1969—Subsec. (a)(1)(C), (D).Pub. L. 91–172, § 435(a)(1), struck out “afterDecember 31, 1972,” after “interest paid or credited” in parenthetical after “interest received from a foreign corporation”.

Subsec. (c)(3).Pub. L. 91–172, § 435(a)(2), substituted “1975” for “1972”.

1966—Subsec. (a)(1)(A).Pub. L. 89–809, § 102(a)(1)(A), substituted “interest on amounts described in subsection (c) received by a nonresident alien individual or a foreign corporation, if such interest is not effectively connected with the conduct of a trade or business within the United States” for “interest on deposits with persons carrying on the banking business paid to persons not engaged in business within the United States”.

Subsec. (a)(1)(B).Pub. L. 89–809, § 102(a)(2), struck out interest received from a resident foreign corporation, and substituted “gross income from all sources of such individual or such corporation” for “gross income of such resident payor or domestic corporation”, and “taxable year of such individual or such corporation” for “taxable year of such payor”.

Subsec. (a)(1)(C) to (F).Pub. L. 89–809, § 102(a)(2), added subpars. (C), (D), and (F), and redesignated former subpar. (C) as (E).

Subsec. (a)(2)(B).Pub. L. 89–809, § 102(b), substituted “50 percent of the gross income from all sources” for “50 percent of the gross income”, “effectively connected with the conduct of a trade or business within the United States” for “derived from sources within the United States as determined from the provisions of this part”, and “ratio to such dividends as the gross income of the corporation for such period which was effectively connected with the conduct of a trade or business within the United Statesbears to its gross income from all sources” for “ratio to such dividends as the gross income of the corporation for such period derived from sources within the United States bears to its gross income from all sources” and inserted “(other than dividends for which a deduction is allowable under section 245(b))” after “dividends” and “(and only to the extent)” after “extent”.

Subsec. (a)(3)(C)(ii).Pub. L. 89–809, § 102(c), inserted “an individual who is a citizen or resident of the United States, a domestic partnership, or” before “a domestic corporation” and “individual, partnership, or” after “United States by such”.

Subsecs. (c), (d).Pub. L. 89–809, § 102(a)(1)(B), (3), added subsecs. (c) and (d).

1962—Subsec. (a)(2)(B).Pub. L. 87–834 substituted “to the extent exceeding the amount which is 100/85ths of the amount of the deduction allowable under section 245 in respect of such dividends” for “to the extent exceeding the amount of the deduction allowable under section 245 in respect of such dividends.”

1960—Subsec. (a)(2)(C).Pub. L. 86–779 added subpar. (C).

Amendment byPub. L. 115–97 applicable to taxable years beginning afterDec. 31, 2017, seesection 13002(f) of Pub. L. 115–97, set out as a note undersection 243 of this title.

Pub. L. 111–240, title II, § 2122(d),Sept. 27, 2010,124 Stat. 2568, provided that:

Pub. L. 111–226, title II, § 217(d),Aug. 10, 2010,124 Stat. 2402, provided that:

Pub. L. 108–357, title IV, § 410(b),Oct. 22, 2004,118 Stat. 1500, provided that:

Pub. L. 107–16, title VI, § 621(b),June 7, 2001,115 Stat. 111, provided that:

Amendment byPub. L. 105–34 applicable to remuneration for services performed in taxable years beginning afterDec. 31, 1997, seesection 1174(c) of Pub. L. 105–34, set out as a note undersection 7701 of this title.

Amendment byPub. L. 104–188 effective, except as otherwise expressly provided, as if included in the provision of theRevenue Reconciliation Act of 1990,Pub. L. 101–508, title XI, to which such amendment relates, seesection 1702(i) of Pub. L. 104–188, set out as a note undersection 38 of this title.

Amendment bysection 11813(b)(17) of Pub. L. 101–508 applicable to property placed in service afterDec. 31, 1990, but not applicable to any transition property (as defined insection 49(e) of this title), any property with respect to which qualified progress expenditures were previously taken into account undersection 46(d) of this title, and any property described insection 46(b)(2)(C) of this title, as such sections were in effect onNov. 4, 1990, seesection 11813(c) of Pub. L. 101–508, set out as a note undersection 45K of this title.

Amendment bysection 7811(i)(2) of Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of theTechnical and Miscellaneous Revenue Act of 1988,Pub. L. 100–647, to which such amendment relates, seesection 7817 of Pub. L. 101–239, set out as a note undersection 1 of this title.

Amendment byPub. L. 100–647 effective, except as otherwise provided, as if included in the provision of theTax Reform Act of 1986,Pub. L. 99–514, to which such amendment relates, seesection 1019(a) of Pub. L. 100–647, set out as a note undersection 1 of this title.

Amendment byPub. L. 100–203 applicable to dividends received or accrued afterDec. 31, 1987, in taxable years ending after such date, seesection 10221(e)(1) of Pub. L. 100–203, set out as a note undersection 243 of this title.

Amendment bysection 104(b)(11) of Pub. L. 99–514 applicable to taxable years beginning afterDec. 31, 1986, seesection 151(a) of Pub. L. 99–514, set out as a note undersection 1 of this title.

Amendment bysection 1211(b)(1)(B) of Pub. L. 99–514 applicable to taxable years beginning afterDec. 31, 1986, except as otherwise provided, seesection 1211(c) of Pub. L. 99–514, set out as an Effective Date note undersection 865 of this title.

Amendment bysection 1212(d) of Pub. L. 99–514 applicable to taxable years beginning afterDec. 31, 1986, with special rules for certain leased property and for certain ships leased by United States Navy, seesection 1212(f) of Pub. L. 99–514, set out as a note undersection 863 of this title.

Pub. L. 99–514, title XII, § 1214(d),Oct. 22, 1986,100 Stat. 2543, as amended byPub. L. 100–647, title I, § 1012(g)(1)(A), (2),Nov. 10, 1988,102 Stat. 3500, 3501, provided that:

[Pub. L. 100–647, title I, § 1012(g)(1)(B),Nov. 10, 1988,102 Stat. 3500, provided that:

Amendment bysection 1241(b) of Pub. L. 99–514 applicable to taxable years beginning afterDec. 31, 1986, seesection 1241(e) of Pub. L. 99–514, set out as an Effective Date note undersection 884 of this title.

Amendment byPub. L. 98–21 applicable to benefits received afterDec. 31, 1983, in taxable years ending after such date, except for any portion of a lump-sum payment of social security benefits received afterDec. 31, 1983, if the generally applicable payment date for such portion was beforeJan. 1, 1984, seesection 121(g) of Pub. L. 98–21, set out as an Effective Date note undersection 86 of this title.

Pub. L. 96–605, title I, § 104(b),Dec. 28, 1980,94 Stat. 3523, provided that:

Amendment byPub. L. 96–499 applicable to dispositionsafterJune 18, 1980, seesection 1125(a) of Pub. L. 96–499, set out as an Effective Date note undersection 897 of this title.

Pub. L. 95–600, title III, § 370(b),Nov. 6, 1978,92 Stat. 2858, provided that:

Pub. L. 95–600, title V, § 540(b),Nov. 6, 1978,92 Stat. 2887, provided that:

Amendment byPub. L. 95–30 applicable to taxable years beginning afterDec. 31, 1976, seesection 106(a) of Pub. L. 95–30, set out as a note undersection 1 of this title.

Pub. L. 94–455, title I, § 1036(c),Oct. 4, 1976,90 Stat. 1633, provided that:

For effective date of amendment bysection 1051(h)(3) of Pub. L. 94–455, seesection 1051(i)(1) of Pub. L. 94–455, set out as a note undersection 27 of this title.

Amendment by section 1901(b)(26)(A), (B), (c)(7) ofPub. L. 94–455 effective for taxable years beginning afterDec. 31, 1976, seesection 1901(d) of Pub. L. 94–455, set out as a note undersection 2 of this title.

Amendment bysection 1904(b)(10)(B) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after date of enactment of this Act [Oct. 4, 1976], seesection 1904(d) of Pub. L. 94–455, set out as a note undersection 4041 of this title.

Pub. L. 93–625, § 9(c),Jan. 3, 1975,88 Stat. 2116, provided that:

Pub. L. 92–9, § 3(a)(3),Apr. 1, 1971,85 Stat. 15, provided that:

Pub. L. 92–178, title III, § 314(c),Dec. 10, 1971,85 Stat. 528, provided that:

Amendment bysection 503 of Pub. L. 92–178 applicable with respect to taxable years ending afterDec. 31, 1971, except that a corporation may not be a DISC for any taxable year beginning beforeJan. 1, 1972, seesection 507 of Pub. L. 92–178, set out as an Effective Date note undersection 991 of this title.

Pub. L. 91–172, title IV, § 435(a)(1),Dec. 30, 1969,83 Stat. 625, provided that the amendment made by that section is effective with respect to amounts paid or credited afterDec. 31, 1969.

Pub. L. 89–809, title I, § 102(e),Nov. 13, 1966,80 Stat. 1547, as amended byPub. L. 99–514, § 2,Oct. 22, 1986,100 Stat. 2095, provided that:

Amendment byPub. L. 87–834 applicable in respect of any distribution received by a domestic corporation afterDec. 31, 1964, and in respect of any distribution received by a domestic corporation beforeJan. 1, 1965, in a taxable year of such corporation beginning afterDec. 31, 1962, but only to the extent that such distribution is made out of the accumulated profits of a foreign corporation for a taxable year (of such foreign corporation) beginning afterDec. 31, 1962, seesection 9(e) of Pub. L. 87–834, set out as an Effective Date note undersection 78 of this title.

Amendment byPub. L. 86–779 applicable to dividends received afterDec. 31, 1959, in taxable years ending after such date, seesection 3(c) of Pub. L. 86–779, set out as a note undersection 243 of this title.

Pub. L. 92–9, § 1(a),Apr. 1, 1971,85 Stat. 13, provided that:

Pub. L. 89–809, title I, § 101,Nov. 13, 1966,80 Stat. 1541, provided that:

For provisions that nothing in amendment byPub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior toMar. 23, 2018, for purposes of determining liability for tax for periods ending afterMar. 23, 2018, seesection 401(e) of Pub. L. 115–141, set out as a note undersection 23 of this title.

For provisions that nothing in amendment byPub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior toNov. 5, 1990, for purposes of determining liability for tax for periods ending afterNov. 5, 1990, seesection 11821(b) of Pub. L. 101–508, set out as a note undersection 45K of this title.

Subsec. (a)(2)(B) of this section to be applied by substituting “100/80ths” for the fraction specified therein with regard to dividends received or accrued during 1987, seesection 1006(b)(1)(B) of Pub. L. 100–647 set out as a note undersection 245 of this title.

Pub. L. 100–647, title I, § 1012(aa)(2)–(4),Nov. 10, 1988,102 Stat. 3531, 3532, provided that:

Pub. L. 100–647, title IV, § 4009,Nov. 10, 1988,102 Stat. 3653, provided that:

Pub. L. 99–514, title XII, § 1216,Oct. 22, 1986,100 Stat. 2549, provided that:

Pub. L. 98–369, div. A, title I, § 126,July 18, 1984,98 Stat. 648, as amended byPub. L. 99–272, title XIII, § 13211,Apr. 7, 1986,100 Stat. 324;Pub. L. 99–514, § 2,Oct. 22, 1986,100 Stat. 2095, provided that:

Pub. L. 89–809, title I, § 110,Nov. 13, 1966,80 Stat. 1575, provided that: