Source: http://taxtv.com/code/00847-USCODE-2011-title26-subtitleA-chap1-subchapV-sec1398/
Timestamp: 2017-11-25 00:18:45
Document Index: 714002126

Matched Legal Cases: ['§1398', '§1398', '§1398', '§3', '§104', '§1301', '§1812', '§104', '§104', '§1301', '§1812']

IRC §1398. Rules relating to individuals’ title 11 cases - TaxTV.com
IRC §1398. Rules relating to individuals’ title 11 cases
View related content: IRC §1398
(Added Pub. L. 96–589, §3(a)(1), Dec. 24, 1980, 94 Stat. 3397; amended Pub. L. 99– 4, title I, §104(b)(14), title XIII, §1301(j)(8), title XVIII, §1812(a)(5), Oct. 22, 1986, 100 Stat. 2105, 2658, 2833.)
1986—Subsec. (c). Pub. L. 99– 4, §104(b)(14)(A), substituted “basic standard deduction” for “zero bracket amount” in heading.
Subsec. (c)(3). Pub. L. 99– 4, §104(b)(14)(B), amended par. (3) generally, substituting “Basic standard deduction” for “Amount of zero bracket amount” in heading and substituting “In the case of an estate which does not itemize deductions, the basic standard deduction for the estate” for “The amount of the estate’s zero bracket amount” in text.
Subsec. (d)(2)(B). Pub. L. 99– 4, §1301(j)(8), substituted “section 7703” for “section 143”.
Subsec. (g)(3). Pub. L. 99– 4, §1812(a)(5), amended par. (3) generally. Prior to amendment, par. (3), recovery exclusion, read as follows: “Any recovery exclusion under section 111 (relating to recovery of bad debts, prior taxes, and delinquency amounts).”
Amendment by section 104(b)(14) of Pub. L. 99– 4 applicable to taxable years beginning after Dec. 31, 1986, see section 1 (a) of Pub. L. 99– 4, set out as a note under section 1 of this title.
Amendment by section 1812(a)(5) of Pub. L. 99– 4 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99– 4, set out as a note under section 48 of this title.