Pub. L. 94-455, § 1901(a)(77)(B), struck out par. (7) relating to payment of indebtedness incurred prior to January 1, 1934.
Subsec. (b)(8). Pub. L. 94-455, § 1901(b)(20)(B)(i), redesignated par. (8) as (6).
Subsec. (b)(9). Pub. L. 94-455, § 1951(b)(9)(A), struck out par. (9) relating to the deduction of the amount of a lien in favor of the United States.
Subsec. (b)(10), (11). Pub. L. 94-455, § 1901(b)(32)(E), struck out par. (10) relating to deduction for distributions of divested stock, and struck out par. (11) relating to special adjustment on the disposition of antitrust stock received as a dividend.
Subsec. (c)(2)(A). Pub. L. 94-455, § 1901(a)(77)(C), substituted "February 26, 1964" for "the date of enactment of this subsection" after "years ending before".
Subsec. (c)(4). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" after "Secretary".
Subsec. (c)(5). Pub. L. 94-455, § 1901(b)(20)(B)(iii), substituted "subsection (b)(6)" for "subsection (b)(8)" after "company income under".
1969 - Subsec. (b)(2). Pub. L. 91-172 substituted "section 170(b)(1)(A), (B), and (D)", "section 170(b)(2) and (d)(1)" for "section 170(b)(1)(A) and (B)" and "section 170(b)(2) and (5)", respectively, in provisions of first sentence setting out the sections appropriate to the computation of the deduction, and in provisions of second sentence describing applicability of terms for purposes of this paragraph, substituted "contribution base" and "section 170(b)(2) and (d)(1)" for "adjusted gross income" and "the first sentence of section 170(b)(2) and (5)," respectively.
1966 - Subsec. (a). Pub. L. 89-809, § 104(h)(3)(A), substituted "in the manner provided in subsections (b), (c), and (d)" for "in the manner provided in subsection (b) and (c)" and inserted provisions governing the case of a personal holding company which is a foreign corporation, not more than 10 percent in value of the outstanding stock of which is owned (within the meaning of section 958(a)) during the last half of the taxable year by United States persons.
Subsec. (b)(9). Pub. L. 89-719 substituted "section 6323(f)" for "section 6323(a)(1), (2), or (3)".
Subsec. (d). Pub. L. 89-809, § 104(h)(3)(B), added subsec. (d).
1964 - Subsec. (a). Pub. L. 88-272, § 225(i)(1), inserted reference to subsection (c).
Subsec. (b)(1), (2). Pub. L. 88-272, §§ 207(b)(5), 209(c)(2), substituted "section 275(a)(4)" for "section 164(b)(6)" in par. (1), and inserted reference to section 170(b)(5) in par. (2).
Subsec. (c). Pub. L. 88-272, § 225(i)(2), added subsec. (c).
1962 - Subsec. (b)(1). Pub. L. 87-834 substituted "accrued during the taxable year or deemed to be paid by a domestic corporation under section 902(a)(1) or 960(a)(1)(C) for the taxable year" for "accrued during the taxable year".
Subsec. (b)(10), (11). Pub. L. 87-403 added pars. (10) and (11).
1958 - Subsec. (b)(2). Pub. L. 85-866, § 32(a), substituted in first sentence ", but in computing such deduction the limitations in section 170(b)(1)(A) and (B) shall apply, and section 170(b) shall not apply" for "but with the limitations in section 170(b)(1)(A) and (B) (in lieu of the limitation in section 170(b)(2)", and inserted in second sentence "(other than the 5-percent limitation)" and "the first sentence" after "with the adjustments" and "provided in", respectively.
Subsec.