The Federal Insurance Contributions Act, referred to in subsec. (a)(2), is act Aug. 16, 1954, ch. 736, §§ 3101,
68A Stat. 415, as amended, which is classified generally to chapter 21 (§ 3101 et seq.) of this title. For complete classification of this Act to the Code, see section
3128 of this title and Tables.
1990—Subsec. (a)(2), (3). Pub. L. 101–508, § 11801(c)(22)(E)(i), substituted period for semicolon at end of par. (2) and struck out par. (3) which cross-referenced former chapter 37 relating to tax on sugar.
Subsec. (b)(2), (3). Pub. L. 101–508, § 11801(c)(22)(E)(ii), substituted period for semicolon at end of par. (2) and struck out par. (3) which cross-referenced former section
6418(b) relating to the exportation of sugar to Puerto Rico.
1986—Subsec. (b). Pub. L. 99–514added par. (1) and redesignated former pars. (1) and (2) as (2) and (3), respectively.
1976—Subsec. (a)(3), (5). Pub. L. 94–455substituted “Chapter 37” for “Subchapter A of chapter 37” in par. (5) and redesignated par. (5) as (3).
1970—Subsec. (a)(3), (4). Pub. L. 91–513struck out pars. (3) and (4) relating to taxes in respect of narcotic drugs and taxes in respect of marihuana, respectively, and making references to parts I and III of subchapter A of chapter 39 and to parts II and III of subchapter A of chapter 39, respectively.
1958—Subsec. (a)(5), (6). Pub. L. 85–859redesignated par. (6) as (5) and struck out former par. (5) which contained a cross reference to chapter
51 of this title.
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 ofPub. L. 99–514, set out as a note under section
931 of this title.
Effective Date of 1970 Amendment
Amendment by Pub. L. 91–513effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) ofPub. L. 91–513, set out as an Effective Date note under section
951 of Title
21, Food and Drugs.
For provisions that nothing in amendment by Pub. L. 101–508be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) ofPub. L. 101–508, set out as a note under section
45K of this title.
Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by section 1102 ofPub. L. 91–513not to be affected or abated by reason thereof, see section 1103 ofPub. L. 91–513, set out as a note under sections
174 of Title
21, Food and Drugs.
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
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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