26 U.S.C. 7518: Tax incentives relating to merchant marine capital construction funds

2018

• Pub. L. 115–141 substituted "chapter 535 of title 46, United States Code," for "section 607(k) of the Merchant Marine Act, 1936" and "such chapter" for "such section 607(k)". Law text · (i)

2017

• Pub. L. 115–97, §13001(b)(7), in concluding provisions, substituted "In the case of a taxpayer other than a corporation, with respect to the portion" for "With respect to the portion" and struck out "(34 percent in the case of a corporation)" after "shall not exceed 20 percent". Law text · (g)
• Pub. L. 115–97, §13001(b)(2)(Q), struck out "or 1201(a)" after "section 1(h)" in concluding provisions. Law text · (g)

2014

• Pub. L. 113–295, which directed substitution of "any nonqualified withdrawal shall be determined" for "any nonqualified withdrawal" and all that followed through " 'shall be determined", was executed by substituting "any nonqualified withdrawal shall be determined" for "any nonquali… Law text · (g)

2013

• Pub. L. 112–240 substituted "20 percent" for "15 percent" in concluding provisions. (American Taxpayer Relief Act of 2012) Law text · (g)

2006

• Pub. L. 109–304, §17(e)(6)(A), substituted "chapter 535 of title 46 of the United States Code" for "section 607 of the Merchant Marine Act, 1936". Law text · (a)
• Pub. L. 109–304, §17(e)(6)(B), substituted "chapter 535 of title 46, United States Code" for "section 607 of the Merchant Marine Act, 1936". Law text · (a), (c), (D)
• Pub. L. 109–304, §17(e)(6)(C), substituted "Merchant Marine Act, 1936," for "Merchant Marine Act of 1936". Law text · (g)

2003

• Pub. L. 108–27 substituted "15 percent" for "20 percent" in concluding provisions. (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (g)

1997

• Pub. L. 105–34 substituted "20 percent" for "28 percent" in concluding provisions. (Taxpayer Relief Act of 1997) Law text · (g)

1990

• Pub. L. 101–508 substituted "section 1(h)" for "section 1(j)" in last sentence. · (g)

1988

• Pub. L. 100–647, §1018(u)(23), substituted "not a qualified withdrawal" for "not qualified withdrawal". · (g)
• Pub. L. 100–647, §1002(m)(1), substituted "section 1(j)" for "section 1(i)". · (g)