Source: http://www.law.cornell.edu/uscode/text/26/897?quicktabs_8=4
Timestamp: 2014-08-29 22:24:43
Document Index: 617755998

Matched Legal Cases: ['§ 208', '§ 749', '§ 321', '§ 321', '§ 831', '§ 1125', '§ 1121', '§ 1228', '§ 1012', '§ 1125', '§ 831', '§ 2', '§ 1125', '§ 2']

(a), 506(a),May 17, 2006, 120 Stat. 355, 357; Pub. L. 110–343, div. C, title II, § 208(a),Oct. 3, 2008, 122 Stat. 3865; Pub. L. 111–312, title VII, § 749(a),Dec. 17, 2010, 124 Stat. 3320; Pub. L. 112–240, title III, § 321(a),Jan. 2, 2013, 126 Stat. 2332.)
2013—Subsec. (h)(4)(A)(ii). Pub. L. 112–240substituted “December 31, 2013” for “December 31, 2011”.
Pub. L. 112–240, title III, § 321(b),Jan. 2, 2013, 126 Stat. 2332, provided that:
“(1) In general.—The amendment made by subsection (a) [amending this section] shall take effect on January 1, 2012. Notwithstanding the preceding sentence, such amendment shall not apply with respect to the withholding requirement under section 1445 of the Internal Revenue Code of 1986 for any payment made before the date of the enactment of this Act [Jan. 2, 2013].
“(A) which makes a distribution after December 31, 2011, and before the date of the enactment of this Act; and
Pub. L. 97–34, title VIII, § 831(i),Aug. 13, 1981, 95 Stat. 355, provided that: “The amendments made by this section [amending this section and sections 862 and 6039C of this title and provisions set out as a note below] shall apply to dispositions after June 18, 1980, in taxable years ending after such date.”
Pub. L. 96–499, title XI, § 1125(a), (b),Dec. 5, 1980, 94 Stat. 2690, provided that:
“(a) In general.—Except as provided in subsection (b), the amendments made by this subtitle [subtitle C (§§ 1121–1125) of title XI of Pub. L. 96–499, enacting this section and provisions set out as notes under this section, and amending sections 861, 871, 882 of this title] shall apply to dispositions after June 18, 1980.
Pub. L. 99–514, title XII, § 1228,Oct. 22, 1986, 100 Stat. 2560, as amended by Pub. L. 100–647, title I, § 1012(m),Nov. 10, 1988, 102 Stat. 3513, provided that:
Pub. L. 96–499, title XI, § 1125(c),Dec. 5, 1980, 94 Stat. 2690, as amended by Pub. L. 97–34, title VIII, § 831(h),Aug. 13, 1981, 95 Stat. 355; Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095, provided that:
Pub. L. 96–499, title XI, § 1125(d),Dec. 5, 1980, 94 Stat. 2691, as amended by Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095, provided that: