Section, added June 29, 1956, ch. 464, § 4(a),70 Stat. 406; amended Oct. 4, 1976, Pub. L. 94–455, title XIX, § 1906(b)(13)(A),
90 Stat. 1834, related to deductions for trademark and trade name expenditures.
“(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending sections
1016 of this title and repealing this section] shall apply to expenditures paid or incurred after December 31, 1986.
“(2) Transitional rule.—The amendments made by this section shall not apply to any expenditure incurred—
“(A) pursuant to a binding contract entered into before March 2, 1986, or
“(B) with respect to the development, protection, expansion, registration, or defense of a trademark or trade name commenced before March 2, 1986, but only if not less than the lesser of $1,000,000 or 5 percent of the aggregate cost of such development, protection, expansion, registration, or defense has been incurred or committed before such date.
The preceding sentence shall not apply to any expenditure with respect to a trademark or trade name placed in service after December 31, 1987.”
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, August 13, 2013
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