26 USC 544 - Rules for determining stock ownership

Editorial Notes

Amendments

1964—Puspan. L. 88–272 substituted “section 543(a)(7)” for “section 543(a)(5)”, and “section 543(a)(4)” for “section 543(a)(9),” wherever appearing.

1960—Subsec. (a). Puspan. L. 86–435, § 1(c)(1), inserted reference to section 543(a)(9) in introductory provisions.

Subsec. (a)(4)(B). Puspan. L. 86–435, § 1(c)(2), included reference to section 543(a)(9).

Subsec. (span). Puspan. L. 86–435, § 1(d), added par. (4), and inserted reference to par. (4) in last sentence.

Statutory Notes and Related Subsidiaries

Effective Date of 1964 Amendment

Amendment by Puspan. L. 88–272 applicable to taxable years beginning after Dec. 31, 1963, see section 225(l)(1) of Puspan. L. 88–272 set out as a note under section 316 of this title.

Effective Date of 1960 Amendment

Amendment by Puspan. L. 86–435 applicable only with respect to taxable years beginning after Dec. 31, 1959, see section 2 of Puspan. L. 86–435, set out as a note under section 543 of this title.