Puspan. L. 115–97, title I, § 13304(d), (e)(2), Dec. 22, 2017, 131 Stat. 2126, provided that, applicable to amounts incurred or paid after Dec. 31, 2025, this section is amended by redesignating subsection (o) as (p) and adding the following new subsection (o):

(o) Meals provided at convenience of employer

No deduction shall be allowed under this chapter for—

(1) any expense for the operation of a facility described in section 132(e)(2), and any expense for food or beverages, including under section 132(e)(1), associated with such facility, or

(2) any expense for meals described in section 119(a).

See 2017 Amendment note below.

Section 16 of the Securities Exchange Act of 1934, referred to in subsec. (e)(2)(B)(ii), is classified to section 78p of Title 15, Commerce and Trade.

Section 212(a)(1)(A) of the Caribbean Basin Economic Recovery Act, referred to in subsec. (h)(6)(B), is classified to section 2702(a)(1)(A) of Title 19, Customs Duties.

2020—Subsec. (n)(2)(D). Puspan. L. 116–260 added subpar. (D).

2017—Subsec. (a). Puspan. L. 115–97, § 13304(c)(1)(A), substituted “recreation, or qualified transportation fringes” for “or recreation” in span.

Subsec. (a)(1). Puspan. L. 115–97, § 13304(a)(1)(B), struck out concluding provisions which read as follows: “In the case of an item described in subparagraph (A), the deduction shall in no event exceed the portion of such item which meets the requirements of subparagraph (A).”

Subsec. (a)(1)(A). Puspan. L. 115–97, § 13304(a)(1)(A), struck out “unless the taxpayer establishes that the item was directly related to, or, in the case of an item directly preceding or following a substantial and bona fide business discussion (including business meetings at a convention or otherwise), that such item was associated with, the active conduct of the taxpayer’s trade or business,” after “or recreation,”.

Subsec. (a)(2)(C). Puspan. L. 115–97, § 13304(a)(1)(C), struck out subpar. (C) which read as follows: “In the case of a cluspan, paragraph (1)(B) shall apply unless the taxpayer establishes that the facility was used primarily for the furtherance of the taxpayer’s trade or business and that the item was directly related to the active conduct of such trade or business.”

Subsec. (a)(4). Puspan. L. 115–97, § 13304(c)(1)(B), added par. (4).

Subsec. (d). Puspan. L. 115–97, § 13304(a)(2)(A)(ii), in concluding provisions, struck out “, entertainment, amusement, recreation, or use of the facility or property,” after “travel” and substituted “(D) the business relationship to the taxpayer of the person receiving the benefit” for “(D) the business relationship to the taxpayer of persons entertained, using the facility or property, or receiving the gift”.

Subsec. (d)(2) to (4). Puspan. L. 115–97, § 13304(a)(2)(A)(i), redesignated pars. (3) and (4) as (2) and (3), respectively, and struck out former par. (2) which read as follows: “for any item with respect to an activity which is of a type generally considered to constitute entertainment, amusement, or recreation, or with respect to a facility used in connection with such an activity,”.

Subsec. (j)(3)(A). Puspan. L. 115–97, § 13310(a), designated text of subpar. (A) as cl. (i) and inserted span, redesignated former cls. (i) to (iii) as subcls. (I) to (III), respectively, of cl. (i), and added cl. (ii).

Subsec. (l). Puspan. L. 115–97, § 13304(a)(2)(B), (c)(2), added subsec. (l) and struck out former subsec. (l) which related to additional limitations on entertainment tickets.

Subsec. (n). Puspan. L. 115–97, § 13304(a)(2)(C), struck out “and entertainment” after “meal” in span.

Subsec. (n)(1). Puspan. L. 115–97, § 13304(a)(2)(D), amended par. (1) generally. Prior to amendment, par. (1) related to amount allowable as a deduction for meal and entertainment expenses.

Subsec. (n)(2). Puspan. L. 115–97, § 13304(a)(2)(E)(iv), (span)(4), successively amended last sentence of concluding provisions, resulting in substitution of “in subparagraph (B)” for “in subparagraph (D)”.

Puspan. L. 115–97, § 13304(a)(2)(E)(iii), (span)(3), which directed amendment of the “last sentence” of par. (2) by first substituting “of subparagraph (D)” for “of subparagraph (E)” and then “of subparagraph (C)” for “of subparagraph (D)”, were executed by making both substitutions in the first sentence of the concluding provisions, to reflect the probable intent of Congress.

Subsec. (n)(2)(B). Puspan. L. 115–97, § 13304(span)(1), (2), redesignated subpar. (C) as (B) and struck out former subpar. (B) which read as follows: “such expense is excludable from the gross income of the recipient under section 132 by reason of subsection (e) thereof (relating to de minimis fringes),”.

Puspan. L. 115–97, § 13304(a)(2)(E)(i), struck out “in the case of an expense for food or beverages,” before “such expense”.

Subsec. (n)(2)(C). Puspan. L. 115–97, § 13304(span)(2), redesignated subpar. (D) as (C). Former subpar. (C) redesignated (B).

Puspan. L. 115–97, § 13304(a)(2)(E)(ii), redesignated subpar. (D) as (C) and struck out former subpar. (C) which read as follows: “such expense is covered by a package involving a ticket described in subsection (l)(1)(B),”.

Subsec. (n)(2)(D), (E). Puspan. L. 115–97, § 13304(a)(2)(E)(ii), redesignated subpar. (E) as (D). Former subpar. (D) redesignated (C).

Subsecs. (o), (p). Puspan. L. 115–97, § 13304(d), added subsec. (o) and redesignated former subsec. (o) as (p).

2014—Subsec. (n)(3). Puspan. L. 113–295 struck out subpar. (A) designation and span, substituted “substituting ‘80 percent’ for” for “substituting ‘the applicable percentage’ for”, and struck out subpar. (B) which listed the applicable percentage for taxable years 1998 to 2008 or thereafter.

2005—Subsec. (e)(2)(B)(ii). Puspan. L. 109–135, § 403(mm)(1), (2), inserted “or a related party to the taxpayer” after “with respect to the taxpayer” in subcl. (I), “(or such related party)” after “the taxpayer” in subcl. (II), and “For purposes of this clause, a person is a related party with respect to another person if such person bears a relationship to such other person described in section 267(span) or 707(span).” at end.

2004—Subsec. (e)(2). Puspan. L. 108–357 reenacted span without change and amended text generally. Prior to amendment, text read as follows: “Expenses for goods, services, and facilities, to the extent that the expenses are treated by the taxpayer, with respect to the recipient of the entertainment, amusement, or recreation, as compensation to an employee on the taxpayer’s return of tax under this chapter and as wages to such employee for purposes of chapter 24 (relating to withholding of income tax at source on wages).”

1997—Subsec. (n)(3). Puspan. L. 105–34 added par. (3).

1993—Subsec. (a)(3). Puspan. L. 103–66, § 13210(a), added par. (3).

Subsec. (e)(4). Puspan. L. 103–66, § 13210(span), inserted at end “This paragraph shall not apply for purposes of subsection (a)(3).”

Subsec. (m)(3). Puspan. L. 103–66, § 13272(a), added par. (3).

Subsec. (n). Puspan. L. 103–66, § 13209(a), (span), substituted “50” for “80” in span and in concluding provisions of par. (1).

1990—Subsec. (l)(2). Puspan. L. 101–508, § 11802(span)(1), in amending par. (2) generally, struck out “(A) In general” and subpar. (B) which provided for phasein deductions of skybox tickets in the 1987 and 1988 taxable years.

Subsec. (n)(2). Puspan. L. 101–508, § 11802(span)(2)(A)(ii), (iii), substituted “described in subparagraph (D)” for “described in subparagraph (E)” and “of subparagraph (E)” for “of subparagraph (F)” in concluding provisions.

Subsec. (n)(2)(D) to (F). Puspan. L. 101–508, § 11802(span)(2)(A)(i), redesignated subpars. (E) and (F) as (D) and (E), respectively, and struck out former subpar. (D) which read as follows: “in the case of an expense for food or beverages before January 1, 1989, such expense is an integral part of a qualified meeting,”.

Subsec. (n)(3). Puspan. L. 101–508, § 11802(span)(2)(B), struck out par. (3) “Qualified meeting” which read as follows: “For purposes of paragraph (2)(D), the term ‘qualified meeting’ means any convention, seminar, annual meeting, or similar business program with respect to which—

“(A) an expense for food or beverages is not separately stated,

“(B) more than 50 percent of the participants are away from home,

“(C) at least 40 individuals attend, and

“(D) such food and beverages are part of a program which includes a speaker.”

1989—Subsec. (n)(2). Puspan. L. 101–239, § 7816(a), added a new subpar. (E), substantially identical to former subpar. (E), and moved sentence formerly appearing between subpars. (E) and (F) to end of concluding provisions after subpar. (F).

Subsec. (n)(2)(F)(i). Puspan. L. 101–239, § 7841(d)(18), inserted “any” before “Federal law”.

1988—Subsec. (span)(1). Puspan. L. 100–647, § 1018(u)(2), related to execution of amendment by Puspan. L. 99–514, § 122(c)(2), see 1986 Amendment note below.

Subsec. (h)(1), (2). Puspan. L. 100–647, § 1001(g)(5), substituted “trade or business and that” for “trade or business that”.

Subsec. (k)(2). Puspan. L. 100–647, § 1001(g)(2), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “Paragraph (1) shall not apply to any expense if subsection (a) does not apply to such expense by reason of paragraph (2), (3), (4), (7), (8), or (9) of subsection (e).”

Subsec. (m)(1)(B)(ii). Puspan. L. 100–647, § 1001(g)(3), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “any expense to which subsection (a) does not apply by reason of paragraph (2), (3), (4), (7), (8), or (9) of subsection (e).”

Subsec. (n)(2). Puspan. L. 100–647, § 6003(a), struck out “or” at end of subpar. (D), substituted “, or” for the period at end of subpar. (E), and added subpar. (F) and flush sentence at end.

Puspan. L. 100–647, § 1001(g)(4)(A), struck out “or” at end of subpar. (C), substituted “, or” for the period at end of subpar. (D), and added subpar. (E) and flush sentence at end.

Puspan. L. 100–647, § 1001(g)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “subsection (a) does not apply to such expense by reason of paragraph (2), (3), (4), (7), (8), or (9) of subsection (e),”.

1986—Subsec. (span)(1). Puspan. L. 99–514, § 122(c)(1)–(3), and Puspan. L. 100–647, § 1018(u)(2), made conforming amendments to subpars. (A) and (B) and struck out subpar. (C) which read as follows: “an item of tangible personal property which is awarded to an employee by reason of length of service, productivity, or safety achievement, but only to the extent that—

“(i) the cost of such item to the taxpayer does not exceed $400, or

“(ii) such item is a qualified plan award.”

Subsec. (span)(3). Puspan. L. 99–514, § 122(c)(4), struck out par. (3) relating to qualified plan award, defining such term in subpar. (A), and providing for average amount of awards in subpar. (B) and maximum amount per item in subpar. (C).

Subsec. (e)(1). Puspan. L. 99–514, § 142(a)(2)(A), redesignated par. (2) as (1) and struck out former par. (1), business meals, which read as follows: “Expenses for food and beverages furnished to any individual under circumstances which (taking into account the surroundings in which furnished, the taxpayer’s trade, business, or income-producing activity and the relationship to such trade, business, or activity of the persons to whom the food and beverages are furnished) are of a type generally considered to be conducive to a business discussion.”

Subsec. (e)(2). Puspan. L. 99–514, § 142(a)(2)(A), redesignated par. (3) as (2). Former par. (2) redesignated (1).

Subsec. (e)(3). Puspan. L. 99–514, § 142(a)(2), redesignated par. (4) as (3) and substituted “paragraph (2)” for “paragraph (3)” in subpar. (A). Former par. (3) redesignated (2).

Subsec. (e)(4). Puspan. L. 99–514, § 1114(span)(6), which directed the substitution of “highly compensated employees (within the meaning of section 414(q))” for “officers, shareholders or other owners, or highly compensated employees” in par. (5) was executed to par. (4) to reflect the probable intent of Congress, in view of the redesignation of par. (5) as (4) by section 142(a)(2)(A) of Puspan. L. 99–514.

Puspan. L. 99–514, § 142(a)(2)(A), redesignated par. (5) as (4). Former par. (4) redesignated (3).

Subsec. (e)(5) to (10). Puspan. L. 99–514, § 142(a)(2)(A), redesignated pars. (5) to (10) as pars. (4) to (9), respectively.

Subsec. (h). Puspan. L. 99–514, § 142(c), struck out “or 212” after “section 162” in introductory provisions of pars. (1), (2), and (5), in closing provisions of par. (2), and in par. (4)(A), struck out “or to an activity described in section 212 and” after “active conduct of his trade or business” in introductory provisions of pars. (1) and (2), and added par. (7).

Subsec. (j). Puspan. L. 99–514, § 122(d), added subsec. (j). Former subsec. (j) redesignated (k).

Subsec. (k). Puspan. L. 99–514, § 142(a)(1), added subsec. (k). Former subsec. (k) redesignated (o).

Subsecs. (l) to (n). Puspan. L. 99–514, § 142(span), added subsecs. (l) to (n).

Subsec. (o). Puspan. L. 99–514, § 142(a)(1), redesignated former subsec. (k) as (o).

1985—Subsec. (d). Puspan. L. 99–44, § 2(a), inserted at end “This subsection shall not apply to any qualified nonpersonal use vehicle (as defined in subsection (i)).”

Puspan. L. 99–44, § 1(a), substituted “adequate records or by sufficient evidence corroborating the taxpayer’s own statement” for “adequate contemporaneous records”, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied as if “contemporaneous” had not been added to subsec. (d). See Effective Date of 1985 Amendment note below.

Subsecs. (i), (j). Puspan. L. 99–44, § 2(span), added subsec. (i) and redesignated former subsec. (i) as (j).

1984—Subsec. (d). Puspan. L. 98–369, § 179(span), substituted, in introductory provisions, “No deduction or credit” for “No deduction” and, in provisions following par. (4), “adequate contemporaneous records” for “adequate records or by sufficient evidence corroborating his own statement” and “the facility or property” for “the facility” in two places, and added par. (4).

Subsec. (h)(6)(D). Puspan. L. 98–369, § 801(c), substituted in span “with other provisions” for “with section 6103” and in text inserted provision that the Secretary may exercise his authority under subchapter A of chapter 78 to carry out any obligations of the United States under an agreement referred to in subpar. (C).

1983—Subsec. (e)(3). Puspan. L. 98–67, § 102(a), repealed amendments made by Puspan. L. 97–248. See 1982 Amendment note below.

Subsec. (h)(2). Puspan. L. 97–424, § 543(a)(1), inserted provisions relating to requirements of par. (5) and the description in section 212, and inserted the $2,000 limit relating to section 162 or 212.

Subsec. (h)(5). Puspan. L. 97–424, § 543(a)(2), added par. (5).

Subsec. (h)(6). Puspan. L. 98–67, § 227(a), added par. (6).

1982—Subsec. (e)(3). Puspan. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, par. (3) is amended by inserting “subchapter A of” before “chapter 24”. Section 102(a), (span) of Puspan. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Puspan. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.

1981—Subsec. (span)(1)(C). Puspan. L. 97–34, § 265(a), excluded from term “gift” an award for productivity, designated existing provisions as cl. (i), and as so designated, increased the limitation to $400 from $100, and added cl. (ii).

Subsec. (span)(3). Puspan. L. 97–34, § 265(span), added par. (3).

1980—Subsec. (a)(2)(C). Puspan. L. 96–222, § 103(a)(10)(A), struck out “country” after “the case of a”.

Subsec. (e)(10). Puspan. L. 96–605 and Puspan. L. 96–598 made identical amendments by adding par. (10).

Subsec. (h) Puspan. L. 96–608 substituted provision disallowing any deductions for expenses allocable to a convention, seminar, or other similar meeting outside the North American area unless, taking certain factors into account, it is as reasonable for the meeting to be held outside the North American area as within it, disallowing any deductions for a convention, seminar, or similar meeting held on any cruise ship, and defining North American area and cruise ship, for provision allowing deductions with respect to not more than 2 foreign conventions per year, limiting deductible transportation cost to not to exceed the cost of coach or economy air fare, permitting transportation costs to be fully deductible only if at least one-half of the days are devoted to business related activities, disallowing deductions for subsistence expenses unless the individual attends two-thirds of the business activities, limiting deductible subsistence costs to not to exceed the per diem rate for United States civil servants, defining foreign convention and subsistence expenses, providing that if transportation expenses or subsistence expenses are not separately stated or do not reflect the proper allocation all amounts paid be treated as subsistence expenses, and prescribing special reporting and substantiation requirements.

1978—Subsec. (a)(1). Puspan. L. 95–600, § 361(a), substituted provisions allowing no deduction for expenses paid or incurred with respect to a facility which is used in conjunction with an activity which is of a type generally considered to constitute entertainment, amusement, or recreation for provisions allowing a deduction for expenses paid or incurred with respect to a facility if the facility used is primarily for the furtherance of the taxpayer’s business, and the expense is “directly related” to the active conduct of taxpayer’s business.

Subsec. (a)(2)(C). Puspan. L. 95–600, § 361(span), as amended by Puspan. L. 96–222, § 103(a)(10)(B), added subpar. (C).

Subsec. (h)(3). Puspan. L. 95–600, § 701(g)(3), substituted “at least one-half” for “more than one-half” in first sentence.

Subsec. (h)(6)(D). Puspan. L. 95–600, § 701(g)(1), designated existing provisions as cl. (i), inserted introductory phrase “Except as provided in clause (ii)” and substituted “For the purposes” for “For purpose”, and added cl. (ii).

Subsec. (h)(6)(E). Puspan. L. 95–600, § 701(g)(2), added subpar. (E).

1976—Subsecs. (c)(1), (d). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (h). Puspan. L. 94–455, § 602(a), added subsec. (h). Former subsec. (h) redesignated (i).

Subsec. (i). Puspan. L. 94–455, §§ 602(a), 1906(span)(13)(A), redesignated former subsec. (h) as (i) and struck out “or his delegate” after “Secretary”.

1964—Subsec. (c). Puspan. L. 88–272 limited subsec. (c) to individuals traveling outside the United States.

Puspan. L. 116–260, div. EE, title II, § 210(span), Dec. 27, 2020, 134 Stat. 3066, provided that: “The amendments made by this section [amending this section] shall apply to amounts paid or incurred after December 31, 2020.”

Puspan. L. 115–97, title I, § 13304(e), Dec. 22, 2017, 131 Stat. 2126, provided that:

Puspan. L. 115–97, title I, § 13310(span), Dec. 22, 2017, 131 Stat. 2132, provided that: “The amendments made by this section [amending this section] shall apply to amounts paid or incurred after December 31, 2017.”

Amendment by Puspan. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(span) of Puspan. L. 113–295, set out as a note under section 1 of this title.

Amendments by Puspan. L. 109–135 effective as if included in the provisions of the American Jobs Creation Act of 2004, Puspan. L. 108–357, to which they relate, see section 403(nn) of Puspan. L. 109–135, set out as a note under section 26 of this title.

Puspan. L. 108–357, title VIII, § 907(span), Oct. 22, 2004, 118 Stat. 1655, provided that: “The amendment made by this section [amending this section] shall apply to expenses incurred after the date of the enactment of this Act [Oct. 22, 2004].”

Puspan. L. 105–34, title IX, § 969(span), Aug. 5, 1997, 111 Stat. 897, provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1997.”

Puspan. L. 103–66, title XIII, § 13209(c), Aug. 10, 1993, 107 Stat. 469, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 1993.”

Puspan. L. 103–66, title XIII, § 13210(c), Aug. 10, 1993, 107 Stat. 469, provided that: “The amendments made by this section [amending this section] shall apply to amounts paid or incurred after December 31, 1993.”

Puspan. L. 103–66, title XIII, § 13272(span), Aug. 10, 1993, 107 Stat. 542, provided that: “The amendment made by this section [amending this section] shall apply to amounts paid or incurred after December 31, 1993.”

Amendment by section 7816(a) of Puspan. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Puspan. L. 100–647, to which such amendment relates, see section 7817 of Puspan. L. 101–239, set out as a note under section 1 of this title.

Amendment by section 1001(g)(1)–(4)(A), (5) of Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.

Puspan. L. 100–647, title VI, § 6003(span), Nov. 10, 1988, 102 Stat. 3685, provided that:

Amendment by section 122(c), (d) of Puspan. L. 99–514 applicable to prizes and awards granted after Dec. 31, 1986, see section 151(c) of Puspan. L. 99–514, set out as a note under section 1 of this title.

Amendment by section 142(a)–(c) of Puspan. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Puspan. L. 99–514, set out as a note under section 1 of this title.

Amendment by section 1114(span)(6) of Puspan. L. 99–514 applicable to years beginning after Dec. 31, 1986, see section 1114(c)(1) of Puspan. L. 99–514, set out as a note under section 414 of this title.

Puspan. L. 99–44, § 6(a)–(c), May 24, 1985, 99 Stat. 78, 79, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

Amendment by section 179(span)(1) of Puspan. L. 98–369 applicable to taxable years beginning after Dec. 31, 1984, see section 179(d)(2) of Puspan. L. 98–369, set out as an Effective Date note under section 280F of this title.

Amendment by section 801(c) of Puspan. L. 98–369 applicable to transactions after Dec. 31, 1984, in taxable years ending after such date, see section 805(a)(1) of Puspan. L. 98–369, as amended, set out as a note under section 245 of this title.

Puspan. L. 98–67, title II, § 222(span), Aug. 5, 1983, 97 Stat. 397, provided that: “The amendment made by subsection (a) [amending this section] shall apply to conventions, seminars, or other meetings which begin after June 30, 1983.”

Puspan. L. 97–424, title V, § 543(span), Jan. 6, 1983, 96 Stat. 2196, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 1982.”

Puspan. L. 97–34, title II, § 265(c), Aug. 13, 1981, 95 Stat. 265, provided that: “The amendments made by this section [amending this section] shall apply to taxable years ending on or after the date of the enactment of this Act [Aug. 13, 1981].”

Puspan. L. 96–608, § 4(span), Dec. 28, 1980, 94 Stat. 3552, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendment made by subsection (a) of this section [amending this section] shall apply to conventions, seminars, and meetings beginning after December 31, 1980, except that in the case of any convention, seminar, or meeting beginning after such date which was scheduled on or before such date, a person, in such manner as the Secretary of the Treasury or his delegate may prescribe, may elect to have the provisions of section 274(h) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] be applied to such convention seminar or meeting without regard to such amendment.”

Puspan. L. 96–598, § 5(span), Dec. 24, 1980, 94 Stat. 3488, and Puspan. L. 96–605, title I, § 108(span), Dec. 28, 1980, 94 Stat. 3525, provided that: “The amendment made by this section [amending this section] shall apply to any expenses paid or incurred after December 31, 1980, in taxable years ending after such date.”

Amendment by Puspan. L. 96–222 effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, Puspan. L. 95–600, to which such amendment relates, see section 201 of Puspan. L. 96–222, set out as a note under section 32 of this title.

Puspan. L. 95–600, title III, § 361(c), Nov. 6, 1978, 92 Stat. 2847, provided that: “The amendments made by this section [amending this section] shall apply to items paid or incurred after December 31, 1978, in taxable years ending after such date.”

Puspan. L. 95–600, title VII, § 701(g)(4), Nov. 6, 1978, 92 Stat. 2904, provided that: “The amendments made by this subsection [amending this section] shall apply to conventions beginning after December 31, 1976.”

Puspan. L. 94–455, title VI, § 602(span), Oct. 4, 1976, 90 Stat. 1574, provided that: “The amendments made by this section [amending this section] shall apply to conventions beginning after December 31, 1976.”

Puspan. L. 88–272, title II, § 217(span), Fespan. 26, 1964, 78 Stat. 57, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years ending after December 31, 1962, but only in respect of periods after such date.”

Section applicable with respect to taxable years ending after Dec. 31, 1962, but only in respect of periods after such date, see section 4(c) of Puspan. L. 87–834, set out as an Effective Date of 1962 Amendment note under section 162 of this title.

Secretary of the Treasury or his delegate to issue before Fespan. 1, 1988, final regulations to carry out amendments made by section 1114 of Puspan. L. 99–514, see section 1141 of Puspan. L. 99–514, set out as a note under section 401 of this title.

Puspan. L. 99–44, § 5, May 24, 1985, 99 Stat. 78, provided that: “Not later than October 1, 1985, the Secretary of the Treasury or his delegate shall prescribe regulations to carry out the provisions of this Act [amending sections 274, 280F, 3402, 6653, and 6695 of this title, and enacting provisions set out as notes under sections 274, 280F, 3402, and 6653 of this title] which shall fully reflect such provisions.”

Puspan. L. 99–44, § 1(c), May 24, 1985, 99 Stat. 77, provided that: “Regulations issued before the date of the enactment of this Act [May 24, 1985] to carry out the amendments made by paragraphs (1)(C), (2), and (3) of section 179(span) of the Tax Reform Act of 1984 [Puspan. L. 98–369, amending sections 274, 6653, and 6695 of this title] shall have no force and effect.”

For provisions that nothing in amendment by Puspan. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(span) of Puspan. L. 101–508, set out as a note under section 45K of this title.

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Puspan. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Puspan. L. 99–514, as amended, set out as a note under section 401 of this title.

For treatment of use of automobile by I.R.S. special agent for purposes of this section and section 132 of this title, see section 1567 of Puspan. L. 99–514, set out as a note under section 132 of this title.

Puspan. L. 99–44, § 1(a), May 24, 1985, 99 Stat. 77, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided in part that: “the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall be applied and administered as if the word ‘contemporaneous’ had not been added [by Puspan. L. 98–369] to such subsection (d) [subsec. (d) of this section].”

Puspan. L. 96–222, title I, § 103(a)(10)(C), Apr. 1, 1980, 94 Stat. 212, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

For termination of Trust Territory of the Pacific Islands, see note set out preceding section 1681 of Title 48, Territories and Insular Possessions.