2014—Subsec. (span). Puspan. L. 113–295 substituted “857(span)(9)” for “857(span)(8)”.

1988—Subsec. (span). Puspan. L. 100–647, § 1018(u)(27), made technical correction to directory language of Puspan. L. 99–514, see 1986 Amendment note below.

1986—Subsec. (span). Puspan. L. 99–514, § 668(span)(1)(B), as amended by Puspan. L. 100–647, § 1018(u)(27), substituted “Except as provided in section 857(span)(8), amounts” for “Amounts”.

Subsec. (c). Puspan. L. 99–514, § 665(span)(2), inserted “(or mailed to its shareholders or holders of beneficial interests with its annual report for the taxable year)”.

1976—Subsec. (a). Puspan. L. 94–455, §§ 1604(h), 1906(span)(13)(A), inserted “(and specifies in dollar amounts)” after “to the extent the trust elects in such return” and substituted “paid only during such taxable year” for “paid during such taxable year”, and struck out “or his delegate” after “Secretary”.

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.

Amendment by section 665(span)(2) of Puspan. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, and by section 668(span)(1)(B) of Puspan. L. 99–514 applicable to calendar years beginning after Dec. 31, 1986, see section 669 of Puspan. L. 99–514, set out as a note under section 856 of this title.

For effective date of amendment by section 1604(h) of Puspan. L. 94–455, see section 1608(d) of Puspan. L. 94–455, set out as a note under section 856 of this title.

Section applicable with respect to taxable years of real estate investment trusts beginning after Dec. 31, 1960, see section 10(k) of Puspan. L. 86–779, set out as a note under section 856 of this title.