2004—Pub. L. 108–357amended section catchline and text generally. Prior to amendment, text read as follows: “Gross income includes the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section
1984—Pub. L. 98–369amended section generally, substituting “the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section
40(a)” for “an amount equal to the amount of the credit allowable to the taxpayer under section
44E for the taxable year (determined without regard to subsection (e) thereof)”.
Effective Date of 2004 Amendment
Amendment by Pub. L. 108–357applicable to fuel produced, and sold or used, after Dec. 31, 2004, in taxable years ending after such date, see section 302(d) ofPub. L. 108–357, set out as a note under section
38 of this title.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) ofPub. L. 98–369, set out as a note under section
21 of this title.
Section applicable to sales or uses after Sept. 30, 1980, in taxable years ending after such date, see section 232(h)(1) ofPub. L. 96–223, set out as a note under section
40 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
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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