26 U.S.C. 1202: Partial exclusion for gain from certain small business stock

2018

• Pub. L. 115–141, §401(d)(4)(B)(v), inserted "(as in effect before its repeal)" after "1400B(b)". (Consolidated Appropriations Act, 2018) Law text · (a)
• Pub. L. 115–141, §401(d)(1)(D)(xv), redesignated subpars. (C) and (D) as (B) and (C), respectively, and struck out former subpar. (B) which read as follows: "a corporation with respect to which an election under section 936 is in effect or which has a direct or indirect su… (Consolidated Appropriations Act, 2018) Law text · (e)

2015

• Pub. L. 114–113 substituted "and thereafter" for ", 2011, 2012, 2013, and 2014" in heading and struck out "and before January 1, 2015" after "of the Creating Small Business Jobs Act of 2010" in introductory provisions. (Consolidated Appropriations Act, 2016) Law text · (a)

2014

• Pub. L. 113–295 substituted "2013, and 2014" for "and 2013" in heading and "January 1, 2015" for "January 1, 2014" in introductory provisions. Law text · (a)

2013

• Pub. L. 112–240, §327(b), substituted "2018" for "2016" in heading and "December 31, 2018" for "December 31, 2016" in text. (American Taxpayer Relief Act of 2012) Law text · (a)
• Pub. L. 112–240, §324(b)(1), inserted concluding provisions. (American Taxpayer Relief Act of 2012) Law text · (a)
• Pub. L. 112–240, §324(b)(2), inserted concluding provisions. (American Taxpayer Relief Act of 2012) Law text · (a)
• Pub. L. 112–240, §324(a), substituted ", 2011, 2012, and 2013" for "and 2011" in heading and "January 1, 2014" for "January 1, 2012" in introductory provisions. (American Taxpayer Relief Act of 2012) Law text · (a)

2010

• Pub. L. 111–312, §753(b), substituted "2016" for "2014" in heading and "December 31, 2016" for "December 31, 2014" in text. (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (a)
• Pub. L. 111–240, §2011(b), inserted "certain periods in" before "2010" in heading and substituted "on or before the date of the enactment of the Creating Small Business Jobs Act of 2010" for "before January 1, 2011" in text. (Small Business Jobs Act of 2010) Law text · (a)
• Pub. L. 111–312, §760(a), inserted "and 2011" after "2010" in heading and substituted "January 1, 2012" for "January 1, 2011" in introductory provisions. (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (a)
• Pub. L. 111–240, §2011(a), added par. (4). (Small Business Jobs Act of 2010) Law text · (a)

2009

• Pub. L. 111–5 added par. (3). (American Recovery and Reinvestment Act of 2009) Law text · (a)

2004

• Pub. L. 108–357 substituted "or REMIC" for "REMIC, or FASIT". (American Jobs Creation Act of 2004) Law text · (e)

2000

• Pub. L. 106–554, §1(a)(7) [title I, §117(b)(2)], substituted "Partial" for "50-percent" in section catchline. (Consolidated Appropriations Act, 2001) Law text
• Pub. L. 106–554, §1(a)(7) [title I, §117(a)], amended heading and text of subsec. (a) generally. Prior to amendment, text read as follows: "In the case of a taxpayer other than a corporation, gross income shall not include 50 percent of any gain from the sale or exchange of qualified s… (Consolidated Appropriations Act, 2001) Law text · (a)

1996

• Pub. L. 104–188 substituted "REMIC, or FASIT" for "or REMIC". (Small Business Job Protection Act of 1996) Law text · (e)