The Small Business Investment Act of 1958, referred to in text, is Pub. L. 85–699, Aug. 21, 1958, 72 Stat. 689, as amended, which is classified principally to chapter 14B (§ 661 et seq.) of Title 15, Commerce and Trade. Section 304 of the Small Business Investment Act of 1958, is classified to section
684 of Title
15. For complete classification of this Act to the Code, see Short Title note set out under section
661 of Title
15 and Tables.
1976—Pub. L. 94–455substituted “an ordinary loss” for “a loss from the sale or exchange of property which is not a capital asset”.
1969—Par. (1). Pub. L. 91–172substituted “stock received pursuant to the conversion privilege of convertible debentures” for “convertible debentures (including stock received pursuant to the conversion privilege)”.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94–455applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) ofPub. L. 94–455, set out as a note under section
2 of this title.
Effective Date of 1969 Amendment
Amendment by Pub. L. 91–172applicable to taxable years beginning after July 11, 1969, see section 433(d) ofPub. L. 91–172, set out as a note under section
582 of this title.
Section applicable with respect to taxable years beginning after Sept. 2, 1958, see section 57(d) ofPub. L. 85–866, set out as an Effective Date of 1958 Amendment note under section
243 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, May 21, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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