Inflation Adjusted Items for Certain Years
For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.
Editorial Notes
Codification
Another section 6039F was renumbered section 6039G of this title.
Amendments
2017—Subsec. (d). Puspan. L. 115–97 substituted “subparagraph (A)(ii) thereof shall be applied by substituting ‘1995’ for ‘2016’ ” for “subparagraph (B) thereof shall be applied by substituting ‘1995’ for ‘1992’ ”.
Statutory Notes and Related Subsidiaries
Effective Date of 2017 Amendment
Amendment by Puspan. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Puspan. L. 115–97, set out as a note under section 1 of this title.
Effective Date
Puspan. L. 104–188, title I, § 1905(c), Aug. 20, 1996, 110 Stat. 1913, provided that:
“The amendments made by this section [enacting this section] shall apply to amounts received after the date of the enactment of this Act [Aug. 20, 1996] in taxable years ending after such date.”