Internal Revenue Code:Sec. 152. Dependent defined
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
PART V - DEDUCTIONS FOR PERSONAL EXEMPTIONS
Statute
SEC. 152. DEPENDENT DEFINED.
(a) In General.--For purposes of this subtitle, the term `dependent' means--
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions.--For purposes of this section--
(1) Dependents ineligible.--If an individual is a
dependent of a taxpayer for any taxable year of such taxpayer
beginning in a calendar year, such individual shall be treated
as having no dependents for any taxable year of such individual
beginning in such calendar year.
(2) Married dependents.--An individual shall not be
treated as a dependent of a taxpayer under subsection (a) if
such individual has made a joint return with the individual's
spouse under section 6013 for the taxable year beginning in the
calendar year in which the taxable year of the taxpayer begins.
(3) Citizens or nationals of other countries.--
(A) In general.--The term `dependent' does not
include an individual who is not a citizen or national
of the United States unless such individual is a resident
of the United States or a country contiguous to the
United States.
(B) Exception for adopted child.--Subparagraph (A)
shall not exclude any child of a taxpayer (within the
meaning of subsection (f)(1)(B)) from the definition of
`dependent' if--
(i) for the taxable year of the taxpayer,
the child has the same principal place of abode as
the taxpayer and is a member of the taxpayer's
household, and
(ii) the taxpayer is a citizen or national
of the United States.
(c) Qualifying Child.--For purposes of this section--
(1) In general.--The term `qualifying child' means, with
respect to any taxpayer for any taxable year, an individual--
(A) who bears a relationship to the taxpayer
described in paragraph (2),
(B) who has the same principal place of abode as
the taxpayer for more than one-half of such taxable
year,
(C) who meets the age requirements of paragraph (3), and
(D) who has not provided over one-half of such
individual's own support for the calendar year in which
the taxable year of the taxpayer begins.
(2) Relationship.--For purposes of paragraph (1)(A), an
individual bears a relationship to the taxpayer described in
this paragraph if such individual is--
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister
of the taxpayer or a descendant of any such relative.
(3) Age requirements.--
(A) In general.--For purposes of paragraph (1)(C),
an individual meets the requirements of this paragraph
if such individual--
(i) has not attained the age of 19 as of the
close of the calendar year in which the taxable
year of the taxpayer begins, or
(ii) is a student who has not attained the
age of 24 as of the close of such calendar year.
(B) Special rule for disabled.--In the case of an
individual who is permanently and totally disabled (as
defined in section 22(e)(3)) at any time during such
calendar year, the requirements of subparagraph (A)
shall be treated as met with respect to such individual.
(4) Special rule relating to 2 or more claiming qualifying child.--
(A) In general.--Except as provided in
subparagraph (B), if (but for this paragraph) an
individual may be and is claimed as a qualifying child
by 2 or more taxpayers for a taxable year beginning in
the same calendar year, such individual shall be treated
as the qualifying child of the taxpayer who is--
(i) a parent of the individual, or
(ii) if clause (i) does not apply, the
taxpayer with the highest adjusted gross income
for such taxable year.
(B) More than 1 parent claiming qualifying
child.--If the parents claiming any qualifying child do
not file a joint return together, such child shall be
treated as the qualifying child of--
(i) the parent with whom the child resided
for the longest period of time during the taxable
year, or
(ii) if the child resides with both parents
for the same amount of time during such taxable
year, the parent with the highest adjusted gross
income.
(d) Qualifying Relative.--For purposes of this section--
(1) In general.--The term `qualifying relative' means,
with respect to any taxpayer for any taxable year, an
individual--
(A) who bears a relationship to the taxpayer
described in paragraph (2),
(B) whose gross income for the calendar year in
which such taxable year begins is less than the
exemption amount (as defined in section 151(d)),
(C) with respect to whom the taxpayer provides
over one-half of the individual's support for the
calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer
or of any other taxpayer for any taxable year beginning
in the calendar year in which such taxable year begins.
(2) Relationship.--For purposes of paragraph (1)(A), an
individual bears a relationship to the taxpayer described in
this paragraph if the individual is any of the following with
respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of
the taxpayer.
(F) A brother or sister of the father or mother of
the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law,
mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at
any time during the taxable year was the spouse,
determined without regard to section 7703, of the
taxpayer) who, for the taxable year of the taxpayer, has
the same principal place of abode as the taxpayer and is
a member of the taxpayer's household.
(3) Special rule relating to multiple support agreements.--
For purposes of paragraph (1)(C), over one-half of
the support of an individual for a calendar year shall be
treated as received from the taxpayer if--
(A) no one person contributed over one-half of such support,
(B) over one-half of such support was received
from 2 or more persons each of whom, but for the fact
that any such person alone did not contribute over one-
half of such support, would have been entitled to claim
such individual as a dependent for a taxable year
beginning in such calendar year,
(C) the taxpayer contributed over 10 percent of
such support, and
(D) each person described in subparagraph (B)
(other than the taxpayer) who contributed over 10
percent of such support files a written declaration (in
such manner and form as the Secretary may by regulations
prescribe) that such person will not claim such
individual as a dependent for any taxable year beginning
in such calendar year.
(4) Special rule relating to income of handicapped dependents.--
(A) In general.--For purposes of paragraph (1)(B),
the gross income of an individual who is permanently and
totally disabled (as defined in section 22(e)(3)) at any
time during the taxable year shall not include income
attributable to services performed by the individual at
a sheltered workshop if--
(i) the availability of medical care at such
workshop is the principal reason for the
individual's presence there, and
(ii) the income arises solely from
activities at such workshop which are incident to
such medical care.
(B) Sheltered workshop defined.--For purposes of subparagraph (A),
the term `sheltered workshop' means a school--
(i) which provides special instruction or
training designed to alleviate the disability of
the individual, and
(ii) which is operated by an organization
described in section 501(c)(3) and exempt from tax
under section 501(a), or by a State, a possession
of the United States, any political subdivision of
any of the foregoing, the United States, or the
District of Columbia.
(5) Special rules for support.--For purposes of this subsection--
(A) payments to a spouse which are includible in
the gross income of such spouse under section 71 or 682
shall not be treated as a payment by the payor spouse
for the support of any dependent, and
(B) in the case of the remarriage of a parent,
support of a child received from the parent's spouse
shall be treated as received from the parent.
(e) Special Rule for Divorced Parents, Etc.--
(1) In general.--Notwithstanding subsection (c)(1)(B),
(c)(4), or (d)(1)(C), if--
(A) a child receives over one-half of the child's
support during the calendar year from the child's
parents--
(i) who are divorced or legally separated
under a decree of divorce or separate maintenance,
(ii) who are separated under a written
separation agreement, or
(iii) who live apart at all times during the
last 6 months of the calendar year, and--
(B) such child is in the custody of 1 or both of
the child's parents for more than one-half of the
calendar year, such child shall be treated as being the
qualifying child or qualifying relative of the
noncustodial parent for a calendar year if the
requirements described in paragraph (2) or (3) are met.
(2) Exception where custodial parent releases claim to
exemption for the year.--For purposes of paragraph (1), the
requirements described in this paragraph are met with respect to
any calendar year if--
(A) the <<NOTE: Regulations.>> custodial parent
signs a written declaration (in such manner and form as
the Secretary may by regulations prescribe) that such
custodial parent will not claim such child as a
dependent for any taxable year beginning in such
calendar year, and
(B) the noncustodial parent attaches such written
declaration to the noncustodial parent's return for the
taxable year beginning during such calendar year.
(3) Exception for certain pre-1985 instruments.--
(A) In general .--For purposes of paragraph (1),
the requirements described in this paragraph are met
with respect to any calendar year if--
(i) a qualified pre-1985 instrument between
the parents applicable to the taxable year
beginning in such calendar year provides that the
noncustodial parent shall be entitled to any
deduction allowable under section 151 for such
child, and
(ii) the noncustodial parent provides at
least $600 for the support of such child during
such calendar year.
For purposes of this subparagraph, amounts expended for
the support of a child or children shall be treated as
received from the noncustodial parent to the extent that
such parent provided amounts for such support.
(B) Qualified pre-1985 instrument.--For purposes
of this paragraph, the term `qualified pre-1985
instrument' means any decree of divorce or separate
maintenance or written agreement--
(i) which is executed before January 1,
1985,
(ii) which on such date contains the
provision described in subparagraph (A)(i), and
(iii) which is not modified on or after such
date in a modification which expressly provides
that this paragraph shall not apply to such decree
or agreement.
(4) Custodial parent and noncustodial parent.--For
purposes of this subsection--
(A) Custodial parent.--The term `custodial parent'
means the parent having custody for the greater portion
of the calendar year.
(B) Noncustodial parent.--The term `noncustodial
parent' means the parent who is not the custodial
parent.
(5) Exception for multiple-support agreement.--This
subsection shall not apply in any case where over one-half of
the support of the child is treated as having been received from
a taxpayer under the provision of subsection (d)(3).
(6) Special rule for support received from new spouse of
parent.--For purposes of this subsection, in the case of the
remarriage of a parent, support of a child received from the
parent's spouse shall be treated as received from the parent.
(f) Other Definitions and Rules.--For purposes of this section--
(1) Child defined.--
(A) In general.--The term `child' means an
individual who is--
(i) a son, daughter, stepson, or stepdaughter of the
taxpayer, or
(ii) an eligible foster child of the taxpayer.
(B) Adopted child.--In determining whether any of
the relationships specified in subparagraph (A)(i) or
paragraph (4) exists, a legally adopted individual of
the taxpayer, or an individual who is lawfully placed
with the taxpayer for legal adoption by the taxpayer,
shall be treated as a child of such individual by blood.
(C) Eligible foster child.--For purposes of
subparagraph (A)(ii), the term `eligible foster child'
means an individual who is placed with the taxpayer by
an authorized placement agency or by judgment, decree,
or other order of any court of competent jurisdiction.
(2) Student defined.--The term `student' means an
individual who during each of 5 calendar months during the
calendar year in which the taxable year of the taxpayer begins--
(A) is a full-time student at an educational
organization described in section 170(b)(1)(A)(ii), or
(B) is pursuing a full-time course of
institutional on-farm training under the supervision of
an accredited agent of an educational organization
described in section 170(b)(1)(A)(ii) or of a State or
political subdivision of a State.
(3) Determination of household status.--An individual
shall not be treated as a member of the taxpayer's household if
at any time during the taxable year of the taxpayer the
relationship between such individual and the taxpayer is in
violation of local law.
(4) Brother and sister.--The terms `brother' and `sister'
include a brother or sister by the half blood.
(5) Special support test in case of students.--For
purposes of subsections (c)(1)(D) and (d)(1)(C), in the
case of an individual who is--
(A) a child of the taxpayer, and
(B) a student,
amounts received as scholarships for study at an educational
organization described in section 170(b)(1)(A)(ii) shall not be
taken into account.
(6) Treatment of missing children.--
(A) In general.--Solely for the purposes referred
to in subparagraph (B), a child of the taxpayer--
(i) who is presumed by law enforcement
authorities to have been kidnapped by someone who
is not a member of the family of such child or the
taxpayer, and
(ii) who had, for the taxable year in which
the kidnapping occurred, the same principal place
of abode as the taxpayer for more than one-half of
the portion of such year before the date of the
kidnapping,
shall be treated as meeting the requirement of
subsection (c)(1)(B) with respect to a taxpayer for all
taxable years ending during the period that the child is
kidnapped.
(B) <<NOTE: Applicability.>> Purposes.--
Subparagraph (A) shall apply solely for purposes of
determining--
(i) the deduction under section 151(c),
(ii) the credit under section 24 (relating to child tax credit),
(iii) whether an individual is a surviving spouse or a head
of a household (as such terms are defined in section 2),
and
(iv) the earned income credit under section 32.
(C) Comparable treatment of certain qualifying
relatives.--For purposes of this section, a child of the
taxpayer--
(i) who is presumed by law enforcement
authorities to have been kidnapped by someone who
is not a member of the family of such child or the
taxpayer, and
(ii) who was (without regard to this
paragraph) a qualifying relative of the taxpayer
for the portion of the taxable year before the
date of the kidnapping,
shall be treated as a qualifying relative of the
taxpayer for all taxable years ending during the period
that the child is kidnapped.
(D) Termination of treatment.--Subparagraphs (A)
and (C) shall cease to apply as of the first taxable
year of the taxpayer beginning after the calendar year
in which there is a determination that the child is dead
(or, if earlier, in which the child would have attained
age 18).
(7) Cross references.--
For provision treating child as dependent of both
parents for purposes of certain provisions, see sections
105(b), 132(h)(2)(B), and 213(d)(5).
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 43; Aug. 9, 1955, ch. 693, Sec.
2, 69 Stat. 626; Pub. L. 85-866, title I, Sec. 4(a)-(c), Sept. 2,
1958, 72 Stat. 1607; Pub. L. 86-376, Sec. 1(a), Sept. 23, 1959, 73
Stat. 699; Pub. L. 90-78, Sec. 1, Aug. 31, 1967, 81 Stat. 191; Pub.
L. 91-172, title IX, Sec. 912(a), Dec. 30, 1969, 83 Stat. 722; Pub.
L. 92-580, Sec. 1(a), Oct. 27, 1972, 86 Stat. 1276; Pub. L. 94-455,
title XIX, Sec. 1901(a)(24), (b)(7)(B), (8)(A), 1906(b)(13)(A),
title XXI, Sec. 2139(a), Oct. 4, 1976, 90 Stat. 1767, 1794, 1834,
1932; Pub. L. 98-369, div. A, title IV, Sec. 423(a), 482(b)(2),
July 18, 1984, 98 Stat. 799, 848; Pub. L. 99-514, title I, Sec.
104(b)(1)(B), (3), title XIII, Sec. 1301(j)(8), Oct. 22, 1986, 100
Stat. 2104, 2105, 2658.)
Miscellaneous
AMENDMENTS
2005 - P.L. 109-135, Section 404
(a) Amendment Related to Section 201 of the Act.--Subsection (e) of
section 152 is amended to read as follows:
``(e) Special Rule for Divorced Parents, Etc.--
``(1) In general.--Notwithstanding subsection (c)(1)(B),
(c)(4), or (d)(1)(C), if--
``(A) a child receives over one-half of the child's
support during the calendar year from the child's
parents--
``(i) who are divorced or legally separated
under a decree of divorce or separate maintenance,
``(ii) who are separated under a written
separation agreement, or
``(iii) who live apart at all times during the
last 6 months of the calendar year, and--
``(B) such child is in the custody of 1 or both of
the child's parents for more than one-half of the
calendar year, such child shall be treated as being the
qualifying child or qualifying relative of the
noncustodial parent for a calendar year if the
requirements described in paragraph (2) or (3) are met.
``(2) Exception where custodial parent releases claim to
exemption for the year.--For purposes of paragraph (1), the
requirements described in this paragraph are met with respect to
any calendar year if--
``(A) the <<NOTE: Regulations.>> custodial parent
signs a written declaration (in such manner and form as
the Secretary may by regulations prescribe) that such
custodial parent will not claim such child as a
dependent for any taxable year beginning in such
calendar year, and
``(B) the noncustodial parent attaches such written
declaration to the noncustodial parent's return for the
taxable year beginning during such calendar year.
``(3) Exception for certain pre-1985 instruments.--
``(A) In general .--For purposes of paragraph (1),
the requirements described in this paragraph are met
with respect to any calendar year if--
``(i) a qualified pre-1985 instrument between
the parents applicable to the taxable year
beginning in such calendar year provides that the
noncustodial parent shall be entitled to any
deduction allowable under section 151 for such
child, and
``(ii) the noncustodial parent provides at
least $600 for the support of such child during
such calendar year.
For purposes of this subparagraph, amounts expended for
the support of a child or children shall be treated as
received from the noncustodial parent to the extent that
such parent provided amounts for such support.
``(B) Qualified pre-1985 instrument.--For purposes
of this paragraph, the term `qualified pre-1985
instrument' means any decree of divorce or separate
maintenance or written agreement--
``(i) which is executed before January 1,
1985,
``(ii) which on such date contains the
provision described in subparagraph (A)(i), and
``(iii) which is not modified on or after such
date in a modification which expressly provides
that this paragraph shall not apply to such decree
or agreement.
``(4) Custodial parent and noncustodial parent.--For
purposes of this subsection--
``(A) Custodial parent.--The term `custodial parent'
means the parent having custody for the greater portion
of the calendar year.
``(B) Noncustodial parent.--The term `noncustodial
parent' means the parent who is not the custodial
parent.
``(5) Exception for multiple-support agreement.--This
subsection shall not apply in any case where over one-half of
the support of the child is treated as having been received from
a taxpayer under the provision of subsection (d)(3).
``(6) Special rule for support received from new spouse of
parent.--For purposes of this subsection, in the case of the
remarriage of a parent, support of a child received from the
parent's spouse shall be treated as received from the parent.''.
2004 - Pub. L. 108-311 Sec.201, amended by
striking the entire Section 152 and inserting this new
Section 152.
1986 - Subsec. (a)(9). Pub. L. 99-514, Sec. 1301(j)(8),
substituted ''section 7703'' for ''section 143''.
Subsec. (d)(2). Pub. L. 99-514, Sec. 104(b)(3), substituted
''section 151(c)(4)'' for ''section 151(e)(4)''.
Subsec. (e)(1)(A). Pub. L. 99-514, Sec. 104(b)(1)(B), substituted
''section 151(c)(3)'' for ''section 151(e)(3)''.
1984 - Subsec. (e). Pub. L. 98-369, Sec. 423(a), amended subsec.
(e) generally, and in substantially revising support test
provisions, enacted par. (1) custodial parent exemption, former
par. (1) declaring the general rule that where a child received
over one-half of his calendar year support from parents who were
divorced or legally separated under a decree of divorce or separate
maintenance, or were separated under a written separation agreement
and the child was in the custody of one or both parents for more
than one-half of the calendar year, the child would be treated as
receiving over half of his support from the parent having custody
for a greater portion of the calendar year unless treated under
special rule provision as having received over half of his support
from the parent not having custody; enacted par. (2) release of
custodial parent exemption for the year, former par. (2) declaring
the special rule that parent without custody would be deemed as
furnishing over half of the support where the decree of divorce or
separate maintenance, or written agreement, covering the taxable
year, provided that parent without custody should be entitled to
the section 151 deduction for the child and such parent provided at
least $600 calendar year support, or alternatively, such parent
without custody provided $1,200 or more calendar year support and
the parent with custody did not establish more support of the child
than the parent without custody; redesignated as par. (3) former
par. (4) provision respecting exception for multiple-support
agreement, deleting former par. (3) respecting requirement of an
itemized statement of expenditures to resolve more support claims;
added par. (4) respecting exception for certain pre-1985
instruments; added par. (5) enunciating special rule for support
received from new spouse of parent, deleting former par. (5)
regulations prescription provision; and added par. (6) cross
reference provision.
Subsec. (e)(6). Pub. L. 98-369, Sec. 482(b)(2), substituted
''section 213(d)(5)'' for ''section 213(d)(4)''.
1976 - Subsec. (a)(9). Pub. L. 94-455, Sec. 1901(b)(7)(B),
substituted ''section 143'' for ''section 153''.
Subsec. (a)(10). Pub. L. 94-455, Sec. 1901(a)(24)(A), struck out
par. (10) relating to descendents of a taxpayer, who were members
of taxpayer's household, before receiving institutional care.
Subsec. (b)(3). Pub. L. 94-455, Sec. 1901(a)(24)(B), among other
changes struck out ''of the Canal Zone, or of the Republic of
Panama'' after ''country contiguous to the United States,'' and
provisions relating to children born or adopted in Philippines.
Subsec. (c)(4). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
''or his delegate'' after ''Secretary''.
Subsec. (d). Pub. L. 94-455, Sec. 1901(b)(8)(A), substituted
''organization described in section 170(b)(1)(A)(ii)'' for
''institution (as defined in section 151(e)(4))''.
Subsec. (e)(2)(B)(i). Pub. L. 94-455, Sec. 2139(a), substituted
''each'' for ''all''.
Subsec. (e)(3), (5). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out ''or his delegate'' after ''Secretary''.
1972 - Subsec. (b)(3). Pub. L. 92-580 substituted ''citizen or
national of the United States'' for ''citizen of the United
States'' in two places.
1969 - Subsec. (b)(2). Pub. L. 91-172 inserted reference to
foster children who satisfy requirements of subsec. (a)(9) of this
section.
1967 - Subsec. (a). Pub. L. 90-78, Sec. 1(b), inserted ''or (e)''
after ''subsection (c)''.
Subsec. (e). Pub. L. 90-78, Sec. 1(a), added subsec. (e).
1959 - Subsec. (b)(2). Pub. L. 86-376 provided that a child who
is a member of an individual's household if placed with such
individual by an authorized placement agency for legal adoption by
such individual shall be treated as a child by blood.
1958 - Subsec. (a)(9). Pub. L. 85-866, Sec. 4(a), inserted
''(other than an individual who at any time during the taxable year
was the spouse, determined without regard to section 153, of the
taxpayer)''.
Subsec. (b)(3). Pub. L. 85-866, Sec. 4(b), among other changes,
struck out provision that ''dependent'' does not include any
individual who is not a United States citizen unless such
individual is a resident of United States or of a contiguous
country, or of Canal Zone or Panama, and inserted provision barring
exclusion from definition of ''dependent'' any child of taxpayer,
legally adopted by him, if, for taxable year of taxpayer, child's
principal place of abode is taxpayer's home and child is member of
taxpayer's household, if taxpayer is United States citizen.
Subsec. (b)(5). Pub. L. 85-866, Sec. 4(c), added par. (5).
1955 - Subsec. (b)(3). Act Aug. 9, 1955, substituted ''January 1,
1956'' for ''July 5, 1946''.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 104(b)(1)(B), (3) of Pub. L. 99-514
applicable to taxable years beginning after Dec. 31, 1986, see
section 151(a) of Pub. L. 99-514, set out as a note under section 1
of this title.
Amendment by section 1301(j)(8) of Pub. L. 99-514 applicable to
bonds issued after Aug. 15, 1986, except as otherwise provided, see
sections 1311 to 1318 of Pub. L. 99-514, set out as an Effective
Date; Transitional Rules note under section 141 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 423(a) of Pub. L. 98-369 applicable to
taxable years beginning after Dec. 31, 1984, see section 423(d) of
Pub. L. 98-369, set out as a note under section 2 of this title.
Amendment by section 482(b)(2) of Pub. L. 98-369 applicable to
taxable years beginning after Dec. 31, 1983, see section 482(c) of
Pub. L. 98-369, set out as a note under section 213 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1901(a)(24), (b)(7)(B), (8)(A) of Pub. L.
94-455 applicable with respect to taxable years beginning after
Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as a
note under section 2 of this title.
Section 2139(b) of Pub. L. 94-455 provided that: ''The amendment
made by this section (amending this section) shall apply to taxable
years beginning after the date of the enactment of this Act (Oct.
4, 1976).''
EFFECTIVE DATE OF 1972 AMENDMENT
Section 1(c) of Pub. L. 92-580 provided that: ''The amendments
made by subsections (a) (amending this section) and (b) (amending
section 873 of this title) shall apply to taxable years beginning
after December 31, 1971.''
EFFECTIVE DATE OF 1969 AMENDMENT
Section 912(b) of Pub. L. 91-172 provided that: ''The amendment
made by subsection (a) of this section (amending this section)
shall apply to taxable years beginning after December 31, 1969.''
EFFECTIVE DATE OF 1967 AMENDMENT
Section 2 of Pub. L. 90-78 provided that: ''The amendments made
by the first section of this Act (amending this section) shall
apply with respect to taxable years beginning after December 31,
1966.''
EFFECTIVE DATE OF 1959 AMENDMENT
Section 1(b) of Pub. L. 86-376 provided that: ''The amendment
made by subsection (a) (amending this section) shall apply to
taxable years beginning after December 31, 1958.''
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by section 4(a), (c) of Pub. L. 85-866 applicable to
taxable years beginning after Dec. 31, 1953, and ending after Aug.
16, 1954, see section 1(c)(1) of Pub. L. 85-866, set out as a note
under section 165 of this title.
Section 4(d) of Pub. L. 85-866 provided that: ''The amendment
made by subsection (b) (amending this section) shall apply with
respect to taxable years beginning after December 31, 1957.''
EFFECTIVE DATE OF 1955 AMENDMENT
Section 3(b) of act Aug. 9, 1955, provided that: ''The amendment
made by section 2 of this Act (amending this section) shall apply
with respect to taxable years beginning after December 31, 1953,
and ending after August 16, 1954.''
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1, 2, 21, 24, 32, 42, 51,
72, 105, 120, 125, 132, 151, 153, 170, 213, 220, 221, 529, 2057,
7701, 7702B, 7703 of this title; title 5 section 7342; title 20
section 1232g; title 30 section 28f; title 33 section 909; title 43
section 390bb.
