Editorial Notes
Amendments
1986—Puspan. L. 99–514 inserted “, or any credit,” in pars. (1) and (2).
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by Puspan. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Puspan. L. 99–514, set out as a note under section 931 of this title.