Amendments
2004—[Pub. L. 108–357, title VIII, § 885(c)], Oct. 22, 2004, [118 Stat. 1640], added item 409A.
2001—[Pub. L. 107–16, title VI, § 617(e)(2)], June 7, 2001, [115 Stat. 106], added item 402A.
1997—[Pub. L. 105–34, title III, § 302(e)], Aug. 5, 1997, [111 Stat. 829], added item 408A.
1986—[Pub. L. 99–514, title XVIII, § 1899A(70)], Oct. 22, 1986, [100 Stat. 2963], substituted “Qualifications” for “Qualification” in item 409.
1984—[Pub. L. 98–369, div. A, title IV, § 491(d)(54)], (e)(10), July 18, 1984, [98 Stat. 852], 853, struck out items 405 and 409, which read “Qualified bond purchase plans” and “Retirement bonds”, respectively, and redesignated item 409A as 409.
1983—[Pub. L. 98–21, title III, § 321(e)(2)(D)(ii)], Apr. 20, 1983, [97 Stat. 120], substituted “Employees of foreign affiliates covered by section 3121(l) agreements” for “Certain employees of foreign subsidiaries” in item 406.
1980—[Pub. L. 96–603, § 2(d)(1)], Dec. 28, 1980, [94 Stat. 3510], added item 404A.
[Pub. L. 96–222, title I, § 101(a)(7)(L)(v)(VIII)], Apr. 1, 1980, [94 Stat. 200], substituted “tax credit employee stock ownership plans” for “ESOPS” in item 409A.
1978—[Pub. L. 95–600, title I, § 141(f)(8)], Nov. 6, 1978, [92 Stat. 2795], added item 409A.
1974—[Pub. L. 93–406, title II, § 1016(b)(1)], Sept. 2, 1974, [88 Stat. 932], inserted heading “Subpart A—General Rule” and added analysis of subparts.
[Pub. L. 93–406, title II, § 2002(h)(2)], Sept. 2, 1974, [88 Stat. 970], added items 408 and 409.
1964—[Pub. L. 88–272, title II, § 220(c)(1)], Feb. 26, 1964, [78 Stat. 62], added items 406 and 407.
1962—[Pub. L. 87–792, § 5(b)], Oct. 10, 1962, [76 Stat. 827], added item 405.
