Editorial Notes
Amendments
1988—Puspan. L. 100–647 amended section generally. Prior to amendment, section read as follows: “Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.”
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Puspan. L. 100–647, title V, § 5073(span), Nov. 10, 1988, 102 Stat. 3682, provided that:
“The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1988.”