1980—Par. (1). Pub. L. 96–589struck out reference to bankruptcy proceedings.
Effective Date of 1982 Amendment
Amendment by Pub. L. 97–248applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) ofPub. L. 97–248, set out as an Effective Date note under section
6221 of this title.
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–589effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) ofPub. L. 96–589, set out as a note under section
108 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, August 13, 2013
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Description of Change
Statutes at Large
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