to in subsec. (b)(6)(I), is the date of enactment of div. C of Pub. L. 110-289, which was approved July 30, 2008.
Codification
Pub. L. 110-234 and Pub. L. 110-246 made identical amendments to this section. The amendments by Pub. L. 110-234 were repealed by section 4(a) of Pub. L. 110-246.
Amendments2018 - Subsec. (b)(6)(J). Pub. L. 115-141 substituted "section 856(c)(10)" for "section 856(c)(8)".
2017 - Subsec. (b)(3)(A), (B). Pub. L. 115-97, § 13001(b)(2)(K)(i), redesignated subpars. (B) and (C) as (A) and (B), respectively, and struck out former subpar. (A) which related to alternative tax in case of capital gains.
Subsec. (b)(3)(C). Pub. L. 115-97, § 13001(b)(2)(K)(i), redesignated subpar. (D) as (C). Former subpar. (C) redesignated (B).
Subsec. (b)(3)(C)(i), (ii), (iv). Pub. L. 115-97, § 13001(b)(2)(K)(ii), substituted "paragraph (1)" for "subparagraph (A)(ii)" in cl. (i) and "the tax imposed by paragraph (1) on undistributed capital gain" for "the tax imposed by subparagraph (A)(ii)" in cls. (ii) and (iv).
Subsec. (b)(3)(D). Pub. L. 115-97, § 13001(b)(2)(K)(i), redesignated subpar. (E) as (D). Former subpar. (D) redesignated (C).
Subsec. (b)(3)(E). Pub. L. 115-97, § 13001(b)(2)(K)(i), (iii), redesignated subpar. (F) as (E) and substituted "subparagraph (A) or (C)" for "subparagraph (B) or (D)". Former subpar. (E) redesignated (D).
Subsec. (b)(3)(F). Pub. L. 115-97, § 13001(b)(2)(K)(iv), added subpar. (F). Former subpar. (F) redesignated (E).
2015 - Subsec. (b)(3)(F). Pub. L. 114-113, § 322(a)(2)(B), inserted "or subparagraph (A)(ii) or (C) of section 897(k)(2)" after "897(h)(1)".
Subsec. (b)(6)(C). Pub. L. 114-113, § 313(b)(1), in introductory provisions, struck out "and which is described in section 1221(a)(1)" after "(as defined in section 856(c)(5)(B))".
Subsec. (b)(6)(C)(iii)(IV), (V). Pub. L. 114-113, § 313(a)(1), added subcls. (IV) and (V).
Subsec. (b)(6)(C)(v). Pub. L. 114-113, § 321(a)(1), inserted "or a taxable REIT subsidiary" before period at end.
Subsec. (b)(6)(D). Pub. L. 114-113, § 313(b)(1), in introductory provisions, struck out "and which is described in section 1221(a)(1)" after "(as defined in section 856(c)(5)(B))".
Subsec. (b)(6)(D)(iv)(IV), (V). Pub. L. 114-113, § 313(a)(3), added subcls. (IV) and (V).
Subsec. (b)(6)(D)(v). Pub. L. 114-113, § 321(a)(2), struck out ", in the case of a sale on or before the termination date," before "a taxable REIT subsidiary".
Subsec. (b)(6)(F). Pub. L. 114-113, § 313(b)(2), amended subpar. (F) generally. Prior to amendment, text read as follows: "In determining whether or not any sale constitutes a 'prohibited transaction' for purposes of subparagraph (A), the fact that such sale does not meet the requirements of subparagraph (C) or (D) shall not be taken into account; and such determination, in the case of a sale not meeting such requirements, shall be made as if subparagraphs (C), (D), and (E) had not been enacted."
Subsec. (b)(6)(G) to (J). Pub. L. 114-113, § 313(a)(2), added subpars. (G) and (H) and redesignated former subpars. (G) and (H) as (I) and (J), respectively.
Subsec. (b)(7)(A). Pub. L. 114-113, § 321(b)(1), substituted "excess interest, and redetermined TRS service income" for "and excess interest".
Subsec. (b)(7)(B)(i), (C). Pub. L. 114-113, § 321(b)(3), substituted "subparagraph (F)" for "subparagraph (E)".
Subsec. (b)(7)(E) to (G). Pub. L.