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Sec. 1201. Alternative tax for corporations. 1202. Partial exclusion for gain from certain small business stock.

2000—Pub. L. 106–554, § 1(a)(7) [title I, § 117(b)(3)], Dec. 21, 2000, 114 Stat. 2763, 2763A–604, substituted “Partial” for “50-percent” in item 1202.
1993—Pub. L. 103–66, title XIII, § 13113(d)(6),Aug. 10, 1993, 107 Stat. 430, added item 1202.
1986—Pub. L. 99–514, title III, § 301(b)(13),Oct. 22, 1986, 100 Stat. 2218, struck out item 1202 “Deduction for capital gains”.
1978—Pub. L. 95–600, title IV, § 401(b)(6),Nov. 6, 1978, 92 Stat. 2867, substituted “Alternative tax for corporations” for “Alternative tax” in item 1201.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

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.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 12022012112-240 [Sec.] 327(b)126 Stat. 2334
§ 1202nt new2012112-240 [Sec.] 327(d)126 Stat. 2334
§ 12022012112-240 [Sec.] 324(a), (b)126 Stat. 2333
§ 1202nt new2012112-240 [Sec.] 324(c)126 Stat. 2333


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