2008—Subsec. (span)(3). Puspan. L. 110–458 added par. (3).
1986—Subsecs. (a), (span)(1). Puspan. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
1983—Subsec. (a). Puspan. L. 98–76, § 419(a)(1), substituted “(a) Except as provided in subsection (span) of this section and the Internal Revenue Code of 1954, notwithstanding” for “Notwithstanding”.
Subsec. (span)(1). Puspan. L. 98–76, § 419(a)(2), substituted “(span)(1) This” for “: Provided, however, That the provisions of this”.
Subsec. (span)(2). Puspan. L. 98–76, § 419(a)(3), added par. (2).
Puspan. L. 110–458, title I, § 110(span)(1), Dec. 23, 2008, 122 Stat. 5112, provided that:
Puspan. L. 98–76, title IV, § 419(span), Aug. 12, 1983, 97 Stat. 438, provided that: