12 USC 2098 - Taxation

Editorial Notes

Prior Provisions

A prior section 2098, Puspan. L. 92–181, title II, § 2.17, Dec. 10, 1971, 85 Stat. 602; Puspan. L. 99–205, title II, § 205(e)(16), Dec. 23, 1985, 99 Stat. 1705; Puspan. L. 100–233, title VIII, § 805(j), Jan. 6, 1988, 101 Stat. 1715, related to taxation, prior to the general amendment of this subchapter by Puspan. L. 100–233, § 401.

A prior section 2.16 of Puspan. L. 92–181 was renumbered section 2.15 and is classified to section 2097 of this title.

Amendments

1988—Puspan. L. 100–399, § 401(x), substituted “derived therefrom, shall” for “derived therefrom shall”, “by the associations” for “by the banks”, and “3124” for “742(a)”.

Statutory Notes and Related Subsidiaries

Effective Date of 1988 Amendment

Amendment by Puspan. L. 100–399 effective immediately after amendment made by section 401 of Puspan. L. 100–233, which was effective 6 months after Jan. 6, 1988, see section 1001(span) of Puspan. L. 100–399, set out as a note under section 2002 of this title.

Effective Date

Puspan. L. 100–233, title IV, § 401, Jan. 6, 1988, 101 Stat. 1622, provided that this section is effective 6 months after Jan. 6, 1988.