Source: https://www.law.cornell.edu/uscode/text/26/613
Timestamp: 2015-05-24 19:41:31
Document Index: 373653246

Matched Legal Cases: ['§ 11522', '§ 412', '§ 403', '§ 2', '§ 501', '§ 502', '§ 207', '§ 208', '§ 209', '§ 6', '§ 302', '§ 4', '§ 2', '§ 36']

Pub. L. 101–508, title XI, § 11522(c),Nov. 5, 1990, 104 Stat. 1388–486, provided that: “The amendments made by this section [amending this section and sections 613A and 614 of this title] shall apply to taxable years beginning after December 31, 1990.”
Pub. L. 99–514, title IV, § 412(a)(3),Oct. 22, 1986, 100 Stat. 2227, provided that: “The amendment made by this subsection [amending this section and section 613A of this title] shall apply to amounts received or accrued after August 16, 1986, in taxable years ending after such date.”
Pub. L. 95–618, title IV, § 403(c),Nov. 9, 1978, 92 Stat. 3204, provided that: “The amendments made by this section [amending this section and sections 613A and 614 of this title] shall take effect on October 1, 1978, and shall apply to taxable years ending on or after such date.”
Pub. L. 93–499, § 2(b),Oct. 29, 1974, 88 Stat. 1550, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1970.”
Pub. L. 91–172, title V, § 501(b),Dec. 30, 1969, 83 Stat. 630, provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after October 9, 1969.”
Pub. L. 91–172, title V, § 502(b),Dec. 30, 1969, 83 Stat. 630, provided that: “The amendments made by subsection (a) [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Dec. 30, 1969].”
Pub. L. 89–809, title II, § 207(b),Nov. 13, 1966, 80 Stat. 1579, provided that: “The amendments made by subsection (a) [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Nov. 13, 1966].”
Pub. L. 89–809, title II, § 208(b),Nov. 13, 1966, 80 Stat. 1579, provided that: “The amendments made by subsection (a) [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Nov. 13, 1966].”
Pub. L. 89–809, title II, § 209(c),Nov. 13, 1966, 80 Stat. 1580, provided that: “The amendments made by subsections (a) and (b) [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Nov. 13, 1966].”
Pub. L. 88–571, § 6(b),Sept. 2, 1964, 78 Stat. 860, provided that: “The amendments made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1963.”
Pub. L. 86–564, title III, § 302(c),June 30, 1960, 74 Stat. 293, as amended by Pub. L. 86–781, § 4,Sept. 14, 1960, 74 Stat. 1018; Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095, provided that:
Pub. L. 85–866, title I, § 36(b),Sept. 2, 1958, 72 Stat. 1633, provided for the filing of a claim within 6 months of Sept. 2, 1958, and for the refund or credit of any overpayment, without interest, if such refund or credit, resulting from the addition of subsec. (d) of this section, was prevented on Sept. 2, 1958, or within 6 months thereof, by the operation of any law or rule of law other than certain specified sections of the Internal Revenue Codes of 1939 and 1954.
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