26 U.S.C. 57: Items of tax preference

2014

• Pub. L. 113–295, §221(a)(10), substituted "This paragraph" for "Effective with respect to taxable years beginning after December 31, 1992, this paragraph". Law text · (a)
• Pub. L. 113–295, §221(a)(11)(A), substituted "This paragraph" for "In the case of any taxable year beginning after December 31, 1992, this paragraph". Law text · (a)
• Pub. L. 113–295, §221(a)(11)(B), struck out "(30 percent in case of taxable years beginning in 1993)" after "40 percent". Law text · (a)

2009

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

2008

• Pub. L. 110–289 added cl. (iii) and redesignated former cls. (iii) and (iv) as (iv) and (v), respectively. (Housing and Economic Recovery Act of 2008) Law text · (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (k), (l), (m), (n), (o), (p), (q), (r), (s), (t), (u), (v)

2003

• Pub. L. 108–27 substituted "7 percent" for "42 percent" after "An amount equal to" and struck out last sentence which read as follows: "In the case of stock the holding period of which begins after December 31, 2000 (determined with the application of the last sentence of section 1(… (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (a)

1998

• Pub. L. 105–206 inserted at end "In the case of stock the holding period of which begins after December 31, 2000 (determined with the application of the last sentence of section 1(h)(2)(B)), the preceding sentence shall be applied by substituting '28 percent' for '42 percent'." (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)

1997

• Pub. L. 105–34 substituted "42 percent" for "one-half". (Taxpayer Relief Act of 1997) Law text · (a)

1996

• Pub. L. 104–188 struck out par. (4) which read as follows: "Reserves for losses on bad debts of financial institutions.—In the case of a financial institution to which section 593 applies, the amount by which the deduction allowable for the taxable year for a reasonable addition to … (Small Business Job Protection Act of 1996) Law text · (a)

1993

• Pub. L. 103–66, §13171(a), redesignated pars. (7) and (8) as (6) and (7), respectively, and struck out heading and text of former par. (6). Text read as follows: · (a), (7)
• Pub. L. 103–66, §13171(a), redesignated par. (8) as (7). · (a)
• Pub. L. 103–66, §13113(b)(1), added par. (8). · (a)

1992

• Pub. L. 102–486, §1915(a)(1), inserted at end "Effective with respect to taxable years beginning after December 31, 1992, this paragraph shall not apply to any deduction for depletion computed in accordance with section 613A(c)." · (a)
• Pub. L. 102–486, §1915(b)(1), added subpar. (E). · (a)

1991

• Pub. L. 102–227 inserted at end "In the case of a contribution made before July 1, 1992, in a taxable year beginning in 1992, such term shall not include any tangible personal property." · (a)

1990

• Pub. L. 101–508, §11815(b)(3), substituted "section 613(e)(2)" for "section 613(e)(3)". · (a)
• Pub. L. 101–508, §11801(c)(12)(A), struck out "585 or" after "section". · (a)
• Pub. L. 101–508, §11344, inserted at end "In the case of any taxable year beginning in 1991, such term shall not include any tangible personal property." · (a)

1988

• Pub. L. 100–647, §1007(b)(14)(B), struck out par. (3) which related to incentive stock options. · (a)
• Pub. L. 100–647, §1007(c)(2), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: "For purposes of this part, the term 'specified private activity bonds' means any private activity bond (as defined in section 141) issued after August 7, 1986." · (a)
• Pub. L. 100–647, §1007(c)(1), inserted "(whether a current or advance refunding)" after "any refunding bond". · (a)
• Pub. L. 100–647, §1007(c)(3), inserted "or 642(c)" after "section 170". · (a)