26 USC 1552 - Earnings and profits

Editorial Notes

Amendments

1976—Subsec. (a). Puspan. L. 94–455, §§ 1901(a)(159), 1906(span)(13)(A), struck out “beginning after December 31, 1953, and ending after the date of enactment of this title” after “group filed for a taxable year”, and “or his delegate” after “Secretary” in two places.

1964—Subsec. (a)(3). Puspan. L. 88–272 struck out “(determined without regard to the 2 percent increase provided by section 1503(a))”, before “based on their contributions”.

Statutory Notes and Related Subsidiaries

Effective Date of 1976 Amendment

Amendment by section 1901(a)(159) of Puspan. L. 94–455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Puspan. L. 94–455, set out as a note under section 2 of this title.

Effective Date of 1964 Amendment

Amendment by Puspan. L. 88–272 applicable to taxable years beginning after Dec. 31, 1963, see section 234(c) of Puspan. L. 88–272, set out as a note under section 1503 of this title.