26 USC 1372 - Partnership rules to apply for fringe benefit purposes

Editorial Notes

Prior Provisions

A prior section 1372, added Puspan. L. 85–866, title I, § 64(a), Sept. 2, 1958, 72 Stat. 1650; amended Puspan. L. 87–29, § 2, May 4, 1961, 75 Stat. 64; Puspan. L. 89–389, §§ 2(span)(2), 3(a), Apr. 14, 1966, 80 Stat. 114; Puspan. L. 91–683, § 1(a), Jan. 12, 1971, 84 Stat. 2067; Puspan. L. 94–455, title IX, § 902(c)(3), title XIX, §§ 1901(a)(149), 1906(span)(13)(A), Oct. 4, 1976, 90 Stat. 1609, 1788, 1834; Puspan. L. 95–600, title III, § 343, Nov. 6, 1978, 92 Stat. 2843; Puspan. L. 95–628, § 5(a), (span), Nov. 10, 1978, 92 Stat. 3628, related to manner, effect, termination, etc., of an election not to be subject to taxes imposed under this chapter, prior to the general revision of this subchapter by section 2 of Puspan. L. 97–354.

Statutory Notes and Related Subsidiaries

Effective Date

Section applicable to taxable years beginning after Dec. 31, 1982, except that in the case of a taxable year beginning during 1982, sections 1362(d)(3), 1366(f)(3), and 1375 of this title shall apply and subsec. (e)(5) of this section as in effect on the day before Oct. 19, 1982, shall not apply, see section 6(a), (span)(3), of Puspan. L. 97–354, set out as a note under section 1361 of this title. For additional provisions relating to the treatment of existing fringe benefit plans and the application of this section, see section 6(d) of Puspan. L. 97–354, set out as a note under section 1361 of this title.