26 USC 5053 - Exemptions

Editorial Notes

Prior Provisions

A prior section 5053, act Aug. 16, 1954, ch. 736, 68A Stat. 612, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Puspan. L. 85–859.

Amendments

1997—Subsec. (f). Puspan. L. 105–34, § 1414(span), added subsec. (f). Former subsec. (f) redesignated (i).

Subsec. (g). Puspan. L. 105–34, § 1418(a), added subsec. (g).

Subsec. (h). Puspan. L. 105–34, § 1419(a), added subsec. (h).

Subsec. (i). Puspan. L. 105–34, § 1414(span), redesignated subsec. (f) as (i).

1978—Subsecs. (e), (f). Puspan. L. 95–458 added subsec. (e) and redesignated former subsec. (e) as (f).

1976—Subsecs. (a) to (d). Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

1971—Subsecs. (d), (e). Puspan. L. 91–673 added subsec. (d) and redesignated former subsec. (d) as (e).

1965—Subsec. (a). Puspan. L. 89–44 struck out “to a foreign country” after “export”.

Statutory Notes and Related Subsidiaries

Effective Date of 1997 Amendment

Puspan. L. 105–34, title XIV, § 1414(d), Aug. 5, 1997, 111 Stat. 1047, provided that:

“The amendments made by this section [amending this section and sections 5056 and 5222 of this title] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997].”

Puspan. L. 105–34, title XIV, § 1418(span), Aug. 5, 1997, 111 Stat. 1049, provided that:

“The amendment made by subsection (a) [amending this section] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997].”

Puspan. L. 105–34, title XIV, § 1419(span), Aug. 5, 1997, 111 Stat. 1049, provided that:

Effective Date of 1978 Amendment

Amendment by Puspan. L. 95–458 effective on first day of first calendar month beginning more than 90 days after Oct. 14, 1978, see section 2(c) of Puspan. L. 95–458, set out as a note under section 5042 of this title.

Effective Date of 1971 Amendment

Amendment by Puspan. L. 91–673 effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Puspan. L. 91–673, set out as a note under section 5056 of this title.

Effective Date of 1965 Amendment

Amendment by Puspan. L. 89–44 effective July 1, 1965, see section 807(c) of Puspan. L. 89–44, set out as a note under section 5002 of this title.