26 USC 4946 - Definitions and special rules

Editorial Notes

Amendments

2000—Subsec. (c)(3)(B). Puspan. L. 106–554 substituted “the lowest rate of basic pay for the Senior Executive Service under section 5382” for “the lowest rate of compensation prescribed for GS–16 of the General Schedule under section 5332”.

1998—Subsec. (c)(7). Puspan. L. 105–206 added par. (7).

1986—Subsec. (c)(5). Puspan. L. 99–514 substituted “$20,000” for “$15,000”.

1984—Subsec. (d). Puspan. L. 98–369 amended subsec. (d) generally, substituting references to children, grandchildren, and great grandchildren for references to lineal descendants in two places.

1978—Subsecs. (a)(1), (span). Puspan. L. 95–227 substituted “subchapter” for “chapter”.

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Puspan. L. 99–514, title XVI, § 1606(span), Oct. 22, 1986, 100 Stat. 2771, provided that:

“The amendment made by this section [amending this section] shall apply to compensation received after December 31, 1985.”

Effective Date of 1984 Amendment

Puspan. L. 98–369, div. A, title III, § 306(c), July 18, 1984, 98 Stat. 784, provided that:

“The amendments made by this subsection [probably should be “section”, amending this section and section 6104 of this title] shall take effect on January 1, 1985.”

Effective Date of 1978 Amendment

Amendment by Puspan. L. 95–227 applicable with respect to contributions, acts, and expenditures made after Dec. 31, 1977, in and for taxable years beginning after such date, see section 4(f) of Puspan. L. 95–227, set out as an Effective Date note under section 192 of this title.