26 USC 1563 - Definitions and special rules

Editorial Notes

Amendments

2004—Subsec. (a)(2). Puspan. L. 108–357, § 900(a), substituted “possessing” for “possessing—”, struck out “(B)” before “more than 50 percent of the total combined voting power”, and struck out subpar. (A) which read as follows: “at least 80 percent of the total combined voting power of all classes of stock entitled to vote or at least 80 percent of the total value of shares of all classes of the stock of each corporation, and”.

Subsec. (f)(5). Puspan. L. 108–357, § 900(span), added par. (5).

1988—Subsec. (d)(1)(B). Puspan. L. 100–647 substituted “paragraphs (1), (2), and (3) of subsection (e)” for “subsection (e)(1)”.

1986—Subsec. (span)(2)(D). Puspan. L. 99–514 struck out “or section 821” after “section 801”.

1984—Subsecs. (a)(4), (span)(2)(D). Puspan. L. 98–369 substituted “section 801” for “section 802”.

1976—Subsecs. (span)(4), (f)(3)(B). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

1970—Subsec. (f)(1). Puspan. L. 91–373 substituted “by paragraphs (1) and (2) of section 2131(d)” for “in section 3306(i)”.

1969—Subsec. (a)(2). Puspan. L. 91–172, § 401(c), redesignated existing provisions with minor changes as par. (A) and added par. (B).

Subsec. (c)(2)(A)(iv). Puspan. L. 91–172, § 401(d)(1), added cl. (iv).

Subsec. (c)(2)(B). Puspan. L. 91–172, § 401(d)(2), substituted “5 or fewer persons who are individuals, estates, or trusts (referred to in this subparagraph as ‘common owners’) own” for “a person who is an individual, estate, or trust (referred to in this paragraph as ‘common owner’) owns” and in cl. (ii), substituted “any of such common owners”, “any of the common owners” for “such common owner” and “the common owner”, respectively and added cl. (iii).

Statutory Notes and Related Subsidiaries

Effective Date of 2004 Amendment

Puspan. L. 108–357, title VIII, § 900(c), Oct. 22, 2004, 118 Stat. 1650, provided that:

“The amendments made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Oct. 22, 2004].”

Effective Date of 1988 Amendment

Puspan. L. 100–647, title I, § 1018(s)(3)(B), Nov. 10, 1988, 102 Stat. 3587, provided that:

“The amendment made by subparagraph (A) [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Nov. 10, 1988].”

Effective Date of 1986 Amendment

Amendment by Puspan. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 1024(e) of Puspan. L. 99–514, set out as a note under section 831 of this title.

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, see section 215 of Puspan. L. 98–369, set out as an Effective Date note under section 801 of this title.

Effective Date of 1969 Amendment

Amendment by Puspan. L. 91–172 applicable with respect to taxable years ending on or after Dec. 31, 1970, see section 401(h)(3) of Puspan. L. 91–172, set out as a note under section 1561 of this title.

Effective Date

Section applicable with respect to taxable years ending after Dec. 31, 1963, see section 235(d) of Puspan. L. 88–272, set out as an Effective Date of 1964 Amendment note under section 269 of this title.