WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 1371: Coordination with subchapter C

Created in 1982 by Public Law 97-354. Changed by 6 later laws. 1 new law this Congress changed it.

This Congress

  • H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (d)

How it got here

2022

  • Pub. L. 117–167 substituted "section 50(a)(5)" for "section 50(a)(4)". Law text · (d)

2017

  • Pub. L. 115–97 added subsec. (f). Law text · (f)

1996

  • Pub. L. 104–188 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: (Small Business Job Protection Act of 1996) Law text · (a)

1990

  • Pub. L. 101–508, §11813(b)(23)(A), substituted "section 50(a)(4)" for "section 47(b)". · (d)
  • Pub. L. 101–508, §11813(b)(23)(B), substituted "section 49(b) or 50(a)" for "section 47". · (d), (3)

1986

  • Pub. L. 99–514, §1899A(33), inserted "(within the meaning of section 1368(e))". · (e)
  • Pub. L. 99–514, §1899A(34), struck out "(within the meaning of section 1368(e))" after "to such election". · (e)

1984

  • Pub. L. 98–369, §621(e)(2), substituted "paragraphs (2) and (3) and subsection (d)(3)" for "paragraphs (2) and (3)". · (c)
  • Pub. L. 98–369, §721(e)(1), added par. (3). · (d)
  • Pub. L. 98–369, §721(o), amended subsec. (e) generally, designating existing provisions as par. (1) and adding par. (2). · (e)
  • Pub. L. 98–369, §721(x)(3), inserted "(within the meaning of section 1368(e))". · (e)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.