1990—Subsec. (c)(4). Puspan. L. 101–636 added par. (4).

1986—Subsec. (span)(2). Puspan. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

Amendment by Puspan. L. 101–636 effective on the date on which the Wolf Trap Foundation for the Performing Arts modifies its agreements entered into pursuant to this subchapter, see section 4(a) of Puspan. L. 101–636, set out as a note under section 284c of this title.

For termination, effective May 15, 2000, of provisions in subsec. (c)(2) of this section relating to submitting annual report to appropriate committees of Congress, see section 3003 of Puspan. L. 104–66, as amended, set out as a note under section 1113 of Title 31, Money and Finance, and page 116 of House Document No. 103–7.