Source: http://uscode.house.gov/view.xhtml?req=(title:26%20section:6724%20edition:prelim)
Timestamp: 2018-12-11 00:44:45
Document Index: 791862063

Matched Legal Cases: ['§1501', '§1941', '§1006', '§3001', '§7711', '§11212', '§1933', '§13252', '§20415', '§1116', '§323', '§201', '§1213', '§1602', '§6004', '§1', '§319', '§202', '§805', '§844', '§1211', '§403', '§11', '§3091', '§403', '§501', '§1502', '§10108', '§220', '§805', '§2004', '§11051', '§206', '§401', '§11051', '§401']

[USC10] 26 USC 6724: Waiver; definitions and special rules
26 USC 6724: Waiver; definitions and special rules Text contains those laws in effect on December 9, 2018
(xxvi) section 6050Y (relating to returns relating to certain life insurance contract transactions), and 2
(JJ) 1 section 6226(a)(2) (relating to statements relating to alternative to payment of imputed underpayment by partnership) or under any other provision of this title which provides for the application of rules similar to such section.
(JJ) 1 subsection (a)(2), (b)(2), or (c)(2) of section 6050Y (relating to returns relating to certain life insurance contract transactions).
(C) 2 any requirement contained in the regulations prescribed under section 215 that a person-
(D) any requirement under section 6109(h) that-
(Added Pub. L. 99–514, title XV, §1501(a), Oct. 22, 1986, 100 Stat. 2734 ; amended Pub. L. 100–418, title I, §1941(b)(2)(M), Aug. 23, 1988, 102 Stat. 1323 ; Pub. L. 100–647, title I, §§1006(h)(3)(A), 1015(a), title III, §3001(b)(1), (2), Nov. 10, 1988, 102 Stat. 3410 , 3568, 3614; Pub. L. 101–239, title VII, §§7711(a), 7811(c)(3), 7813(a), Dec. 19, 1989, 103 Stat. 2391 , 2407, 2412; Pub. L. 101–508, title XI, §§11212(e)(1), 11323(b)(2), (c)(2), Nov. 5, 1990, 104 Stat. 1388–432 , 1388-465; Pub. L. 102–486, title XIX, §1933(b), Oct. 24, 1992, 106 Stat. 3031 ; Pub. L. 103–66, title XIII, §13252(b), Aug. 10, 1993, 107 Stat. 532 ; Pub. L. 103–322, title II, §20415(b)(1), (2), Sept. 13, 1994, 108 Stat. 1833 ; Pub. L. 104–188, title I, §§1116(b)(2)(A), (B), 1455(a), 1615(a)(2)(B), 1702(b)(1), (c)(2), 1704(j)(3), 1901(c)(1), Aug. 20, 1996, 110 Stat. 1764 , 1817, 1853, 1868, 1869, 1881, 1908; Pub. L. 104–191, title III, §323(b), Aug. 21, 1996, 110 Stat. 2062 ; Pub. L. 105–34, title II, §201(c)(2), title XII, §§1213(b), 1223(b), title XVI, §1602(d)(2)(A), Aug. 5, 1997, 111 Stat. 805 , 1001, 1019, 1094; Pub. L. 105–206, title VI, §§6004(a)(3), 6010(o)(4)(B), (C), 6012(b)(5), (d), July 22, 1998, 112 Stat. 792 , 816, 819; Pub. L. 106–554, §1(a)(7) [title III, §319(23)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-647; Pub. L. 107–210, div. A, title II, §202(c)(2), Aug. 6, 2002, 116 Stat. 962 ; Pub. L. 108–357, title VIII, §§805(b), 853(d)(2)(L), (M), Oct. 22, 2004, 118 Stat. 1574 , 1613; Pub. L. 109–280, title VIII, §844(d)(2), title XII, §1211(b)(1), Aug. 17, 2006, 120 Stat. 1012 , 1073; Pub. L. 109–432, div. A, title IV, §403(c)(1), (2), Dec. 20, 2006, 120 Stat. 2955 ; Pub. L. 110–172, §11(b)(2), Dec. 29, 2007, 121 Stat. 2488 ; Pub. L. 110–289, div. C, title III, §3091(b), July 30, 2008, 122 Stat. 2910 ; Pub. L. 110–343, div. B, title IV, §403(c)(2), (d)(2), Oct. 3, 2008, 122 Stat. 3858 , 3860; Pub. L. 111–147, title V, §§501(c)(6), (7), 522(b), Mar. 18, 2010, 124 Stat. 106 , 113; Pub. L. 111–148, title I, §§1502(b), 1514(b), title X, §10108(j)(3)(E), (F), Mar. 23, 2010, 124 Stat. 251 , 257, 915; Pub. L. 113–295, div. A, title II, §220(x), Dec. 19, 2014, 128 Stat. 4036 ; Pub. L. 114–27, title VIII, §805(a), June 29, 2015, 129 Stat. 416 ; Pub. L. 114–41, title II, §2004(b)(2), July 31, 2015, 129 Stat. 456 ; Pub. L. 115–97, title I, §§11051(b)(2)(C), 13520(c)(1), Dec. 22, 2017, 131 Stat. 2089 , 2150; Pub. L. 115–141, div. U, title II, §206(o), title IV, §401(a)(315)–(320), Mar. 23, 2018, 132 Stat. 1182 , 1199.)
Amendment of Subsection (d)(3)
Pub. L. 115–97, title I, §11051(b)(2)(C), (c), Dec. 22, 2017, 131 Stat. 2089 , 2090, provided that, applicable to any divorce or separation instrument (as defined in former section 71(b)(2) of this title as in effect before Dec. 22, 2017) executed after Dec. 31, 2018, and to such instruments executed on or before Dec. 31, 2018, and modified after Dec. 31, 2018, if the modification expressly provides that the amendment made by section 11051 of Pub. L. 115–97 applies to such modification, subsection (d)(3) of this section is amended by striking subparagraph (C) and redesignating subparagraph (D) as (C). See 2017 Amendment note below.
Subsec. (d)(2)(F). Pub. L. 115–141, §401(a)(318), substituted "acquisitions)," for " acquisitions)."
1 So in original. Two subpars. (JJ) have been enacted.
2 See Amendment of Subsection (d)(3) note below.