26 U.S.C. 68: Overall limitation on itemized deductions

2018

• Pub. L. 115–141 substituted "shall be" for "shall be shall be" in introductory provisions. (Consolidated Appropriations Act, 2018) Law text · (b)

2017

• Pub. L. 115–97, §11002(d)(2), substituted "1(f)(3)(A)(ii)" for "1(f)(3)(B)" and "2016" for "1992". Law text · (b)
• Pub. L. 115–97, §11046(a), added subsec. (f). Law text · (f)

2013

• Pub. L. 112–240, §101(b)(2)(A)(i), added subsec. (b) and struck out former subsec. (b). Prior to amendment, text read as follows: (American Taxpayer Relief Act of 2012) Law text · (b)
• Pub. L. 112–240, §101(b)(2)(A)(ii), struck out subsecs. (f) and (g), which related to phaseout of limitation and termination of applicability of section, respectively. (American Taxpayer Relief Act of 2012) Law text · (f), (g)

1998

• Pub. L. 105–277 substituted "for casualty or theft losses described in paragraph (2) or (3) of section 165(c) or for losses described in section 165(d)" for "for losses described in subsection (c)(3) or (d) of section 165". (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (c)

1993

• Pub. L. 103–66, §13201(b)(3)(E), substituted "1992" for "1989". · (b)
• Pub. L. 103–66, §13204, struck out heading and text of subsec. (f). Text read as follows: "This section shall not apply to any taxable year beginning after December 31, 1995." · (f)