Editorial Notes
References in Text

The date of the enactment of this paragraph, referred to in subsec. (e)(4), is the date of the enactment of Puspan. L. 102–486, which was approved Oct. 24, 1992.

Codification

Amendments by Puspan. L. 99–509, title VIII, § 8031(c), Oct. 21, 1986, 100 Stat. 1955, to subsecs. (c) and (d) of this section were not executed to text pursuant to Puspan. L. 99–509, title VIII, § 8031(e)(2), which provided that the amendments made by section 8031 shall not take effect if the Superfund Amendments and Reauthorization Act of 1986 is enacted. The Superfund Amendments and Reauthorization Act of 1986 was enacted as Puspan. L. 99–499, approved Oct. 17, 1986.

Amendments

2018—Subsec. (e)(2)(B)(ii)(I). Puspan. L. 115–141 substituted “were transferred” for “were tranferred”.

1992—Subsecs. (e), (f). Puspan. L. 102–486 added subsec. (e) and redesignated former subsec. (e) as (f).

1990—Subsec. (d). Puspan. L. 101–380 substituted at end “For purposes of this subsection, all taxpayers which would be members of the same affiliated group (as defined in section 1504(a)) if section 1504(a)(2) were applied by substituting ‘100 percent’ for ‘80 percent’ shall be treated as 1 taxpayer.” for “Amounts may be transferred from the Trans-Alaska Pipeline Liability Fund into the Oil Spill Liability Trust Fund only to the extent the administrators of the Trans-Alaska Pipeline Liability Fund determine that such amounts are not needed to satisfy claims against such Fund.”

1989—Subsec. (d). Puspan. L. 101–239 inserted at end “The preceding sentence shall also apply to amounts paid by the taxpayer into the Trans-Alaska Pipeline Liability Fund to the extent of amounts transferred from such Fund into the Oil Spill Liability Trust Fund. Amounts may be transferred from the Trans-Alaska Pipeline Liability Fund into the Oil Spill Liability Trust Fund only to the extent the administrators of the Trans-Alaska Pipeline Liability Fund determine that such amounts are not needed to satisfy claims against such Fund.”

1986—Subsec. (c). Puspan. L. 99–499 added subsec. (c) and redesignated former subsec. (c) as (d).

Subsec. (d). Puspan. L. 99–509 added subsec. (d) and redesignated former subsec. (d) as (e).

Puspan. L. 99–499 redesignated former subsec. (c) as (d).

Subsec. (e). Puspan. L. 99–509 redesignated former subsec. (d) as (e).

Statutory Notes and Related Subsidiaries
Effective Date of 1992 Amendment

Puspan. L. 102–486, title XIX, § 1922(span), Oct. 24, 1992, 106 Stat. 3029, 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. 24, 1992].”

Effective Date of 1990 Amendment

Amendment by Puspan. L. 101–380 applicable to incidents occurring after Aug. 18, 1990, see section 1020 of Puspan. L. 101–380, set out as an Effective Date note under section 2701 of Title 33, Navigation and Navigable Waters.

Effective Date of 1986 Amendments

Amendment by Puspan. L. 99–509 effective on commencement date as defined in section 4611(f)(2), see section 8032(d) of Puspan. L. 99–509, set out as a note under section 4611 of this title.

Amendment by Puspan. L. 99–499 effective Jan. 1, 1987, see section 512(d) of Puspan. L. 99–499, set out as a note under section 4611 of this title.

Executive Documents
Termination of Trust Territory of the Pacific Islands

For termination of Trust Territory of the Pacific Islands, see note set out preceding section 1681 of Title 48, Territories and Insular Possessions.