Notes on 26 U.S.C. § 62 : US Code - Notes

Search Notes on 26 U.S.C. § 62 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 17; Pub. L. 87-792, Sec. 7(b),
Oct. 10, 1962, 76 Stat. 828; Pub. L. 88-272, title II, Sec. 213(b),
Feb. 26, 1964, 78 Stat. 52; Pub. L. 91-172, title V, Sec. 531(b),
Dec. 30, 1969, 83 Stat. 655; Pub. L. 93-406, title II, Secs.
2002(a)(2), 2005(c)(9), Sept. 2, 1974, 88 Stat. 959, 992; Pub. L.
93-483, Sec. 6(a), Oct. 26, 1974, 88 Stat. 1458; Pub. L. 94-455,
title V, Sec. 502(a), title XV, Sec. 1501(b)(1), title XIX, Sec.
1901(a)(8), (9), Oct. 4, 1976, 90 Stat. 1559, 1735, 1765; Pub. L.
95-615, Sec. 203(b), Nov. 8, 1978, 92 Stat. 3106; Pub. L. 96-451,
title III, Sec. 301(b), Oct. 14, 1980, 94 Stat. 1990; Pub. L. 96-
608, Sec. 3(a), Dec. 28, 1980, 94 Stat. 3551; Pub. L. 97-34, title
I, Secs. 103(b), 112(b)(2), title III, Sec. 311(h)(1), Aug. 13,
1981, 95 Stat. 187, 195, 282; Pub. L. 97-354, Sec. 5(a)(17), Oct.
19, 1982, 96 Stat. 1693; Pub. L. 98-369, div. A, title IV, Sec.
491(d)(2), July 18, 1984, 98 Stat. 849; Pub. L. 99-514, title I,
Secs. 131(b)(1), 132(b), (c), title III, Sec. 301(b)(1), title
XVIII, Sec. 1875(c)(3), Oct. 22, 1986, 100 Stat. 2113, 2115, 2116,
2217, 2894; Pub. L. 100-485, title VII, Sec. 702(a), Oct. 13, 1988,
102 Stat. 2426; Pub. L. 100-647, title I, Sec. 1001(b)(3)(A), title
VI, Sec. 6007(b), Nov. 10, 1988, 102 Stat. 3349, 3687; Pub. L. 101-
508, title XI, Sec. 11802(e)(1), Nov. 5, 1990, 104 Stat. 1388-530;
Pub. L. 102-318, title V, Sec. 521(b)(2), July 3, 1992, 106 Stat.
310; Pub. L. 102-486, title XIX, Sec. 1913(a)(2), Oct. 24, 1992,
106 Stat. 3019; Pub. L. 103-66, title XIII, Sec. 13213(c)(1), Aug.
10, 1993, 107 Stat. 474; Pub. L. 104-188, title I, Sec. 1401(b)(4),
Aug. 20, 1996, 110 Stat. 1788; Pub. L. 104-191, title III, Sec.
301(b), Aug. 21, 1996, 110 Stat. 2048; Pub. L. 105-34, title II,
Sec. 202(b), title IX, Sec. 975(a), Aug. 5, 1997, 111 Stat. 808,
898; Pub. L. 106-554, Sec. 1(a)(7) [title II, Sec. 202(b)(1)], Dec.
21, 2000, 114 Stat. 2763, 2763A-629; Pub. L. 107-16, title IV, Sec.
431(b), June 7, 2001, 115 Stat. 68; Pub. L. 107-147, title IV, Sec.
406(a), (b), Mar. 9, 2002, 116 Stat. 43; Pub. L. 108-121, title I,
Sec. 109(b), Nov. 11, 2003, 117 Stat. 1341; Pub. L. 108-173, title
XII, Sec. 1201(b), Dec. 8, 2003, 117 Stat. 2476; Pub. L. 108-311,
title III, Sec. 307(a), Oct. 4, 2004, 118 Stat. 1179; Pub. L. 108-
357, title VII, Sec. 703(a), (b), Oct. 22, 2004, 118 Stat. 1546,
1547; Pub. L. 109-135, title IV, Sec. 412(q), Dec. 21, 2005, 119
Stat. 2638.)
AMENDMENT OF SECTION
For termination of amendment by section 901 of Pub. L. 107-16,
see Effective and Termination Dates of 2001 Amendment note below.
REFERENCES IN TEXT
Section 302 of the Civil Rights Act of 1991, referred to in
subsec. (e)(1), was formerly classified to section 1202 of Title 2,
The Congress, and was transferred to section 2000e-16b of Title 42,
The Public Health and Welfare.
The National Labor Relations Act, referred to in subsec. (e)(3),
is act July 5, 1935, ch. 372, 49 Stat. 449, as amended, which is
classified generally to subchapter II (Sec. 151 et seq.) of chapter
7 of Title 29, Labor. For complete classification of this Act to
the Code, see section 167 of Title 29 and Tables.
The Fair Labor Standards Act of 1938, referred to in subsec.
(e)(4), is act June 25, 1938, ch. 676, 52 Stat. 1060, as amended,
which is classified generally to chapter 8 (Sec. 201 et seq.) of
Title 29, Labor. For complete classification of this Act to the
Code, see section 201 of Title 29 and Tables.
The Education Amendments of 1972, referred to in subsec. (e)(8),
is Pub. L. 92-318, June 23, 1972, 86 Stat. 235, as amended. Title
IX of the Act, known as the Patsy Takemoto Mink Equal Opportunity
in Education Act, is classified principally to chapter 38 (Sec.
1681 et seq.) of Title 20, Education. For complete classification
of title IX to the Code, see Short Title note set out under section
1681 of Title 20 and Tables.
The Employee Polygraph Protection Act of 1988, referred to in
subsec. (e)(9), is Pub. L. 100-347, June 27, 1988, 102 Stat. 646,
as amended, which is classified generally to chapter 22 (Sec. 2001
et seq.) of Title 29, Labor. For complete classification of this
Act to the Code, see Short Title note set out under section 2001 of
Title 29 and Tables.
The Worker Adjustment and Retraining Notification Act, referred
to in subsec. (e)(10), is Pub. L. 100-379, Aug. 4, 1988, 102 Stat.
890, as amended, which is classified generally to chapter 23 (Sec.
2101 et seq.) of Title 29, Labor. For complete classification of
this Act to the Code, see Short Title note set out under section
2101 of Title 29 and Tables.
AMENDMENTS
2005 - Subsec. (a)(19), (20). Pub. L. 109-135, Sec. 412(q)(1),
redesignated par. (19) relating to costs involving discrimination
suits, etc., as par. (20) and moved to follow par. (19) relating to
health savings accounts.
Subsec. (e). Pub. L. 109-135, Sec. 412(q)(2), substituted
"subsection (a)(20)" for "subsection (a)(19)" in introductory
provisions.
2004 - Subsec. (a)(2)(D). Pub. L. 108-311 substituted ", 2003,
2004, or 2005" for "or 2003".
Subsec. (a)(19). Pub. L. 108-357, Sec. 703(a), added par. (19)
relating to costs involving discrimination suits, etc.
Subsec. (e). Pub. L. 108-357, Sec. 703(b), added subsec. (e).
2003 - Subsec. (a)(2)(E). Pub. L. 108-121 added subpar. (E).
Subsec. (a)(19). Pub. L. 108-173 added par. (19).
2002 - Subsec. (a)(2)(D). Pub. L. 107-147, Sec. 406(a), added
subpar. (D).
Subsec. (d). Pub. L. 107-147, Sec. 406(b), added subsec. (d).
2001 - Subsec. (a)(18). Pub. L. 107-16, Secs. 431(b), 901,
temporarily added par. (18). See Effective and Termination Dates of
2001 Amendment note below.
2000 - Subsec. (a)(16). Pub. L. 106-554 amended heading and text
of par. (16) generally. Prior to amendment, text read as follows:
"The deduction allowed by section 220."
1997 - Subsec. (a)(2)(C). Pub. L. 105-34, Sec. 975(a), added
subpar. (C).
Subsec. (a)(17). Pub. L. 105-34, Sec. 202(b), added par. (17).
1996 - Subsec. (a)(8). Pub. L. 104-188 struck out par. (8) which
read as follows: "Certain portion of lump-sum distributions from
pension plans taxed under section 402(d). - The deduction allowed
by section 402(d)(3)."
Subsec. (a)(16). Pub. L. 104-191 added par. (16).
1993 - Subsec. (a)(15). Pub. L. 103-66 added par. (15).
1992 - Subsec. (a)(8). Pub. L. 102-318 substituted "402(d)" for
"402(e)" in heading and in text.
Subsec. (a)(14). Pub. L. 102-486 added par. (14).
1990 - Subsec. (a)(13). Pub. L. 101-508, Sec. 11802(e)(1),
amended par. (13) generally. Prior to amendment, par. (13) read as
follows: "The deduction allowed by section 220."
1988 - Subsec. (a)(2)(A). Pub. L. 100-647, Sec. 1001(b)(3)(A),
inserted at end "The fact that the reimbursement may be provided by
a third party shall not be determinative of whether or not the
preceding sentence applies."
Subsec. (a)(13). Pub. L. 100-647, Sec. 6007(b), added par. (13).
Subsec. (c). Pub. L. 100-485 added subsec. (c).
1986 - Subsec. (a). Pub. L. 99-514, Sec. 132(b)(2)(A), designated
existing provisions as subsec. (a) and added heading.
Subsec. (a)(2). Pub. L. 99-514, Sec. 132(b)(1), amended par. (2)
generally, substituting "Certain trade" for "Trade" in heading and
inserting "of employees" in subpar. (A) heading, substituting
provision relating to deduction of certain expenses of performing
artists for provision relating to deduction of expenses for travel
away from home in subpar. (B), and striking out subpar. (C)
relating to deduction of travel expenses and subpar. (D) relating
to deduction of expenses of outside salesmen.
Subsec. (a)(3) to (5). Pub. L. 99-514, Sec. 301(b)(1),
redesignated pars. (4) to (6) as (3) to (5), respectively, and
struck out former par. (3) which related to long-term capital gains
and read as follows: "The deduction allowed by section 1202."
Subsec. (a)(6). Pub. L. 99-514, Sec. 301(b)(1), redesignated par.
(7) as (6). Former par. (6) redesignated (5).
Pub. L. 99-514, Sec. 1875(c)(3), struck out "to the extent
attributable to contributions made on behalf of such individual"
after "section 404".
Subsec. (a)(7). Pub. L. 99-514, Sec. 301(b)(1), redesignated par.
(10) as (7). Former par. (7) redesignated (6).
Subsec. (a)(8). Pub. L. 99-514, Sec. 301(b)(1), redesignated par.
(11) as (8). Former par. (8) struck out.
Pub. L. 99-514, Sec. 132(c), struck out par. (8) which related to
moving expense deduction and read as follows: "The deduction
allowed by section 217."
Subsec. (a)(9) to (15). Pub. L. 99-514, Sec. 301(b)(1),
redesignated pars. (12) to (15) as (9) to (12), respectively.
Former pars. (10) and (11) redesignated (7) and (8), respectively.
Subsec. (a)(16). Pub. L. 99-514, Sec. 131(b)(1), struck out par.
(16) which related to deduction for two-earner married couples and
read as follows: "The deduction allowed by section 221."
Subsec. (b). Pub. L. 99-514, Sec. 132(b)(2)(B), added subsec.
(b).
1984 - Par. (7). Pub. L. 98-369, Sec. 491(d)(2), substituted "and
annuity" for "annuity, and bond purchase" in heading, and
substituted "the deduction allowed by section 404" for "the
deductions allowed by section 404 and section 405(c)" in text.
1983 - Par. (9). Pub. L. 97-354 repealed par. (9) relating to the
deduction allowed by section 1379(b)(3).
1981 - Par. (10). Pub. L. 97-34, Sec. 311(h)(1), struck out "and
the deduction allowed by section 220 (relating to retirement
savings for certain married individuals)" after "retirement
savings".
Par. (14). Pub. L. 97-34, Sec. 112(b)(2), redesignated par. (15)
as (14). Former par. (14), relating to deduction for certain
expenses of living abroad, was struck out.
Par. (15). Pub. L. 97-34, Sec. 112(b)(2), redesignated par. (16)
as (15). Former par. (15) redesignated (14).
Par. (16). Pub. L. 97-34, Secs. 103(b), 112(b)(2), added par.
(16). Former par. (16) redesignated (15).
1980 - Par. (15). Pub. L. 96-451 added par. (15).
Par. (16). Pub. L. 96-608 added par. (16).
1978 - Par. (14). Pub. L. 95-615 added par. (14).
1976 - Par. (10). Pub. L. 94-455, Sec. 1501(b)(1), inserted
reference to the deduction allowed by section 220 (relating to
retirement savings for certain married individuals).
Pars. (11), (12). Pub. L. 94-455, Sec. 1901(a)(8), (9),
redesignated par. (11) relating to penalties forfeited because of
premature withdrawal of funds from time savings accounts or
deposits, as par. (12), and substituted "trade or business, to the
extent" for "trade or business to the extent".
Par. (13). Pub. L. 94-455, Sec. 502(a), added par. (13).
1974 - Par. (10). Pub. L. 93-406, Sec. 2002(a)(2), added par.
(10).
Par. (11). Pub. L. 93-483 added par. (11) relating to penalties
forfeited because of premature withdrawal of funds from time
savings accounts or deposits. Another par. (11) relating to certain
portions of lump-sum distributions from pension plans taxed under
section 402(e) of this title, was added by Pub. L. 93-406, Sec.
2005(c)(9).
1969 - Par. (9). Pub. L. 91-172 added par. (9).
1964 - Par. (8). Pub. L. 88-272 added par. (8).
1962 - Par. (7). Pub. L. 87-792 added par. (7).
EFFECTIVE DATE OF 2004 AMENDMENTS
Pub. L. 108-357, title VII, Sec. 703(c), Oct. 22, 2004, 118 Stat.
1548, provided that: "The amendments made by this section [amending
this section] shall apply to fees and costs paid after the date of
the enactment of this Act [Oct. 22, 2004] with respect to any
judgment or settlement occurring after such date."
Pub. L. 108-311, title III, Sec. 307(b), Oct. 4, 2004, 118 Stat.
1179, provided that: "The amendment made by subsection (a)
[amending this section] shall apply to expenses paid or incurred in
taxable years beginning after December 31, 2003."
EFFECTIVE DATE OF 2003 AMENDMENTS
Pub. L. 108-173, title XII, Sec. 1201(k), Dec. 8, 2003, 117 Stat.
2479, provided that: "The amendments made by this section [enacting
sections 223 and 4980G of this title, amending this section and
sections 106, 125, 220, 848, 3231, 3306, 3401, 4973, 4975, 6051,
and 6693 of this title, and renumbering former section 223 of this
title as 224] shall apply to taxable years beginning after December
31, 2003."
Pub. L. 108-121, title I, Sec. 109(c), Nov. 11, 2003, 117 Stat.
1342, provided that: "The amendments made by this section [amending
this section and section 162 of this title] shall apply to amounts
paid or incurred in taxable years beginning after December 31,
2002."
EFFECTIVE DATE OF 2002 AMENDMENT
Pub. L. 107-147, title IV, Sec. 406(c), Mar. 9, 2002, 116 Stat.
44, provided that: "The amendments made by this section [amending
this section] shall apply to taxable years beginning after December
31, 2001."
EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT
Pub. L. 107-16, title IV, Sec. 431(d), June 7, 2001, 115 Stat.
69, provided that: "The amendments made by this section [enacting
section 222 of this title, amending this section and sections 86,
135, 137, 219, 221, and 469 of this title, and renumbering former
section 222 of this title as 223] shall apply to payments made in
taxable years beginning after December 31, 2001."
Amendment by Pub. L. 107-16 inapplicable to taxable, plan, or
limitation years beginning after Dec. 31, 2010, and the Internal
Revenue Code of 1986 to be applied and administered to such years
as if such amendment had never been enacted, see section 901 of
Pub. L. 107-16, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Section 202(e) of Pub. L. 105-34 provided that: "The amendments
made by this section [enacting section 221 of this title, amending
this section and section 6050S of this title, and renumbering
former section 221 of this title as section 222 of this title]
shall apply to any qualified education loan (as defined in section
221(e)(1) of the Internal Revenue Code of 1986, as added by this
section) incurred on, before, or after the date of the enactment of
this Act [Aug. 5, 1997], but only with respect to -
"(1) any loan interest payment due and paid after December 31,
1997, and
"(2) the portion of the 60-month period referred to in section
221(d) of the Internal Revenue Code of 1986 (as added by this
section) after December 31, 1997."
Section 975(b) of Pub. L. 105-34 provided that: "The amendment
made by this section [amending this section] shall apply to
expenses paid or incurred in taxable years beginning after December
31, 1986."
EFFECTIVE DATE OF 1996 AMENDMENTS
Section 301(j) of Pub. L. 104-191 provided that: "The amendments
made by this section [enacting sections 220 and 4980E of this
title, amending this section and sections 106, 125, 848, 3231,
3306, 3401, 4973, 4975, 6051, and 6693 of this title, and
renumbering section 220 of this title as section 221] shall apply
to taxable years beginning after December 31, 1996."
Amendment by Pub. L. 104-188 applicable to taxable years
beginning after Dec. 31, 1999, with retention of certain transition
rules, see section 1401(c) of Pub. L. 104-188, set out as a note
under section 402 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Section 13213(e) of Pub. L. 103-66 provided that: "The amendments
made by this section [amending this section and sections 67, 82,
132, 217, 1001, 1016, and 4977 of this title] shall apply to
expenses incurred after December 31, 1993; except that the
amendments made by subsection (d) [amending sections 82, 132, and
4977 of this title] shall apply to reimbursements or other payments
in respect of expenses incurred after such date."
EFFECTIVE DATE OF 1992 AMENDMENTS
Amendment by Pub. L. 102-486 applicable to property placed in
service after June 30, 1993, see section 1913(c) of Pub. L. 102-
486, set out as an Effective Date note under section 30 of this
title.
Amendment by Pub. L. 102-318 applicable to distributions after
Dec. 31, 1992, see section 521(e) of Pub. L. 102-318, set out as a
note under section 402 of this title.
EFFECTIVE DATE OF 1988 AMENDMENTS
Amendment by section 1001(b)(3)(A) of Pub. L. 100-647 effective,
except as otherwise provided, as if included in the provision of
the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment
relates, see section 1019(a) of Pub. L. 100-647, set out as a note
under section 1 of this title.
Section 6007(d) of Pub. L. 100-647 provided that: "The amendments
made by this section [enacting section 220 of this title, amending
this section, and renumbering former section 220 of this title as
section 221 of this title] shall apply as if included in the
amendments made by section 132 of the Tax Reform Act of 1986 [Pub.
L. 99-514]."
Section 702(b) of Pub. L. 100-485 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
taxable years beginning after December 31, 1988."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by sections 131(b)(1) and 132(b), (c) 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.
Section 301(c) of Pub. L. 99-514 provided that: "The amendments
made by this section [amending this section and sections 170, 172,
219, 220, 223, 642, 643, 691, 871, 1211, 1212, and 1402 of this
title and repealing section 1202 of this title] shall apply to
taxable years beginning after December 31, 1986."
Section 1875(c)(12) of Pub. L. 99-514 provided that: "The
amendments made by paragraphs (3), (4), and (6) [amending this
section and sections 219 and 408 of this title] shall take effect
as if included in the amendments made by section 238 of the Tax
Equity and Fiscal Responsibility Act of 1982 [section 238 of Pub.
L. 97-248, see section 241 of Pub. L. 97-248, set out as an
Effective Date note under section 416 of this title]."
EFFECTIVE DATE OF 1984 AMENDMENT
"Section 491(f)(1) of Pub. L. 98-369 provided that: "The
amendments and repeals made by subsections (a), (b), and (d)
[amending this section, sections 55, 72, 172, 219, 402, 403, 406,
407, 408, 412, 414, 415, 457, 2039, 2517, 3121, 3306, 3401, 4972,
4973, 4975, 6047, 6058, 6104, 6652, 7207, 7476, and 7701 of this
title, section 3107 of Title 31, Money and Finance, and section 409
of Title 42, The Public Health and Welfare, and repealing sections
405 and 409 of this title] shall apply to obligations issued after
December 31, 1983."
EFFECTIVE DATE OF 1983 AMENDMENT
Par. (9) as in effect before date of repeal by Pub. L. 97-354 to
remain in effect for years beginning before Jan. 1, 1984, see
section 6(b)(1) of Pub. L. 97-354, set out as an Effective Date
note under section 3761 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Section 103(d) of Pub. L. 97-34 provided that: "The amendments
made by this section [enacting section 219 of this title and
amending this section and sections 85 and 105 of this title] shall
apply to taxable years beginning after December 31, 1981."
Amendment by sections 112(b)(2) and 311(h)(1) of Pub. L. 97-34
applicable to taxable years beginning after Dec. 31, 1981, see
sections 115 and 311(i)(1) of Pub. L. 97-34, set out as notes under
sections 911 and 219, respectively, of this title.
EFFECTIVE DATE OF 1980 AMENDMENTS
Section 3(b) of Pub. L. 96-608 provided that: "The amendment made
by subsection (a) [amending this section] shall apply to repayments
made in taxable years beginning after the date of the enactment of
this Act [Dec. 28, 1980]."
Amendment by Pub. L. 96-451 applicable with respect to additions
to capital account made after Dec. 31, 1979, see section 301(d) of
Pub. L. 96-451, set out as an Effective Date note under section 194
of this title.
EFFECTIVE DATE OF 1978 AMENDMENT; ELECTION OF PRIOR LAW
Amendment by Pub. L. 95-615 applicable to taxable years beginning
after Dec. 31, 1977, with provision for election of prior law, see
section 209 of Pub. L. 95-615, set out as a note under section 911
of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Section 502(c) of Pub. L. 94-455 provided that: "The amendments
made by this section [amending this section and section 3402 of
this title] shall apply to taxable years beginning after December
31, 1976."
Section 1501(d) of Pub. L. 94-455 provided that: "The amendments
made by this section [enacting section 220 of this title, amending
this section and sections 219, 408, 409, 3401, 4973, and 6047 of
this title, and renumbering former section 220 as 221 of this
title], other than the amendment made by subsection (b)(3), shall
apply to taxable years beginning after December 31, 1976. The
amendment made by subsection (b)(3) [amending section 415 of this
title] shall apply to years beginning after December 31, 1976."
Amendment by section 1901(a)(8), (9) 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.
EFFECTIVE DATE OF 1974 AMENDMENTS
Section 6(b) of Pub. L. 93-483 provided that: "The amendment made
by this section [amending this section] applies to taxable years
beginning after December 31, 1972."
Amendment by section 2002(a)(2) of Pub. L. 93-406 applicable to
taxable years beginning after Dec. 31, 1974, see section 2002(i)(1)
of Pub. L. 93-406, set out as an Effective Date note under section
219 of this title.
Amendment by section 2005(c)(9) of Pub. L. 93-406 applicable only
with respect to distributions or payments made after Dec. 31, 1973,
in taxable years beginning after Dec. 31, 1973, see section 2005(d)
of Pub. L. 93-406, set out as a note under section 402 of this
title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 applicable with respect to taxable
years of electing small business corporations beginning after Dec.
31, 1970, see section 531(d) of Pub. L. 91-172, set out as an
Effective Date note under section 1379 of this title.
EFFECTIVE DATE OF 1964 AMENDMENT
Section 213(d) of Pub. L. 88-272 provided that: "The amendments
made by subsections (a) [enacting section 217 and redesignating
former section 217 as 218] and (b) [amending this section] shall
apply to expenses incurred after December 31, 1963, in taxable
years ending after such date. The amendment made by subsection (c)
[amending section 3401 of this title] shall apply with respect to
remuneration paid after the seventh day following the date of the
enactment of this Act [Feb. 26, 1964]."
EFFECTIVE DATE OF 1962 AMENDMENT
Amendment by Pub. L. 87-792 applicable to taxable years beginning
after Dec. 31, 1962, see section 8 of Pub. L. 87-792, set out as a
note under section 22 of this title.
SAVINGS PROVISION
For provisions that nothing in amendment by Pub. L. 101-508 be
construed to affect treatment of certain transactions occurring,
property acquired, or items of income, loss, deduction, or credit
taken into account prior to Nov. 5, 1990, for purposes of
determining liability for tax for periods ending after Nov. 5,
1990, see section 11821(b) of Pub. L. 101-508, set out as a note
under section 45K of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1998
For provisions directing that if any amendments made by subtitle
D [Secs. 1401-1465] of title I of Pub. L. 104-188 require an
amendment to any plan or annuity contract, such amendment shall not
be required to be made before the first day of the first plan year
beginning on or after Jan. 1, 1998, see section 1465 of Pub. L. 104-
188, set out as a note under section 401 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1994
For provisions directing that if any amendments made by subtitle
B [Secs. 521-523] of title V of Pub. L. 102-318 require an
amendment to any plan, such plan amendment shall not be required to
be made before the first plan year beginning on or after Jan. 1,
1994, see section 523 of Pub. L. 102-318, set out as a note under
section 401 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
amendment to any plan, such plan amendment shall not be required to
be made before the first plan year beginning on or after Jan. 1,
1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
note under section 401 of this title.
COMMUTING EXPENSES
Pub. L. 95-427, Sec. 2, Oct. 7, 1978, 92 Stat. 996, as amended by
Pub. L. 96-167, Sec. 2, Dec. 29, 1979, 93 Stat. 1275, provided that
with respect to transportation costs paid or incurred after
December 31, 1976, and on or before May 31, 1981, the application
of sections 62, 162, and 262 and of chapters 21, 23, and 24 of the
Internal Revenue Code of 1954 [now 1986] to transportation expenses
in traveling between a taxpayer's residence and place of work be
determined without regard to Revenue Ruling 76-453 or any other
regulation, ruling, or decision reaching the same or similar
result, and with full regard to the rules in effect before that
Revenue Ruling.
Pub. L. 95-615, Sec. 2, Nov. 8, 1978, 92 Stat. 3097, provided
that with respect to transportation costs paid or incurred after
Dec. 31, 1976, and before Apr. 30, 1978, the application of
sections 62, 162, and 262 and chapters 21, 23, and 24 of the
Internal Revenue Code of 1954 [now 1986] to transportation expenses
in traveling between a taxpayer's residence and place of work be
determined without regard to Revenue Ruling 76-453 or any other
regulation, ruling or decision reaching the same or similar result,
and with full regard to the rules in effect before that Revenue
Ruling, and ceased to have effect on the day after Nov. 8, 1978
pursuant to section 210(a) of that Act.
(!1) So in original. Probably should be followed by a comma.

(!2) See References in Text note below.