Editorial Notes
Amendments
2018—Subsec. (d)(5)(C). Puspan. L. 115–141 substituted “section 461(k)(4)” for “section 464(e)(2)” in introductory provisions.
2004—Subsec. (d)(1). Puspan. L. 108–357 struck out “; except that the term ‘personal property’ shall include stock” before period at end.
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
Amendment by Puspan. L. 108–357 applicable to positions established on or after Oct. 22, 2004, see section 888(e) of Puspan. L. 108–357, set out as a note under section 246 of this title.
Effective Date
Puspan. L. 103–66, title XIII, § 13206(a)(3), Aug. 10, 1993, 107 Stat. 465, as amended by Puspan. L. 104–188, title I, § 1703(n)(11), Aug. 20, 1996, 110 Stat. 1877, provided that:
“The amendments made by this subsection [enacting this section] shall apply to conversion transactions entered into after April 30, 1993.”