26 U.S.C. 1355: Definitions and special rules

2018

• Pub. L. 115–141 substituted "on which" for "of which" in introductory provisions. Law text · (f)

2006

• Pub. L. 109–432, §413(a), substituted "6,000" for "10,000 (6,000, in the case of taxable years beginning after December 31, 2005, and ending before January 1, 2011)". (Tax Relief and Health Care Act of 2006) Law text · (a)
• Pub. L. 109–222 inserted "(6,000, in the case of taxable years beginning after December 31, 2005, and ending before January 1, 2011)" after "10,000". (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (a)
• Pub. L. 109–432, §415(a), added subsec. (g) and redesignated former subsec. (g) as (h). (Tax Relief and Health Care Act of 2006) Law text · (g), (h)

2005

• Pub. L. 109–135, §403(g)(1)(B), struck out heading and text of par. (8). Text read as follows: "The term 'charter' includes an operating agreement." (Gulf Opportunity Zone Act of 2005) Law text · (a)
• Pub. L. 109–135, §403(g)(1)(C), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "Except as provided in paragraph (2), a person is treated as operating any vessel during any period if such vessel is— (Gulf Opportunity Zone Act of 2005) Law text · (b)
• Pub. L. 109–135, §403(g)(2), substituted "determined by treating all members of such group as 1 person." for "determined— (Gulf Opportunity Zone Act of 2005) Law text · (c)
• Pub. L. 109–135, §403(g)(1)(D), amended par. (3) generally. Prior to amendment, par. (3) read as follows: "the extent of a partner's ownership or charter interest in any vessel owned by or chartered to the partnership shall be determined on the basis of the partner's interest in the… (Gulf Opportunity Zone Act of 2005) Law text · (d)