26 USC 616 - Development expenditures

Editorial Notes

Amendments

1988—Subsec. (e). Puspan. L. 100–647 substituted “section 59(e)” for “section 58(i)”.

1986—Subsec. (a). Puspan. L. 99–514, § 411(span)(2)(C)(i), inserted reference to subsec. (d).

Subsecs. (d), (e). Puspan. L. 99–514, § 411(span)(2)(A), added subsec. (d) and redesignated former subsec. (d) as (e).

1982—Subsec. (d). Puspan. L. 97–248 added subsec. (d).

1976—Subsec. (span). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 1988 Amendment

Amendment by 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.

Effective Date of 1986 Amendment

Amendment by Puspan. L. 99–514 applicable to costs paid or incurred after Dec. 31, 1986, in taxable years ending after such date, with transition rule, see section 411(c) of Puspan. L. 99–514 set out as a note under section 263 of this title.

Effective Date of 1982 Amendment

Amendment by Puspan. L. 97–248 applicable to taxable years beginning after Dec. 31, 1982, see section 201(e)(1) of Puspan. L. 97–248, set out as a note under section 5 of this title.