26 USC Chapter 42, Subchapter E - Abatement of First and Second Tier Taxes in Certain Cases

Multiple entries for a section are listed most recent first, within the section.

The Session Year indicates which session of Congress was responsible for the changes classified. The Congress number forms the first part of the Public Law number; each Congress has two sessions.

Abbreviations used in the Description of Change column:

• An empty field implies a standard amendment.
• "new" means a new section or new note, or all new text of an existing section or note.
• "nt" means note.
• "nt [tbl]" means note [table].
• "prec" means preceding.
• "fr" means a transfer from another section.
• "to" means a transfer to another section.
• "omitted" means the section is omitted.
• "repealed" means the section is repealed.
• "nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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Sections with change type "new" are a special case, still under development. All are now listed, at the title level only.

You will find that occassionally a specific update you notice in a Public Law listed in a classification table will already have made it into the Code. We assume this is an artifact of the LRC edit process. The LII does not edit the LRC content.

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You can look for information about what it is and is not, which titles are positive law, the schedule of Supplements, etc. Under download you can find the source data we use here (GPO locator files), as well as, PDF files that look just like the paper books (these may be rather large).

Refer to the Thomas site for changes that have not yet made it into the classification tables.