Amendments
1996—[Pub. L. 104–188, title I, § 1616(b)(16)], Aug. 20, 1996, [110 Stat. 1857], struck out items 595 “Foreclosure on property securing loans” and 596 “Limitation on dividends received deduction”.
1989—[Pub. L. 101–73, title XIV, § 1401(b)(1)], Aug. 9, 1989, [103 Stat. 549], repealed amendment made by [Pub. L. 99–514, § 904(b)(2)], see 1986 Amendment note below.
[Pub. L. 101–73, title XIV, § 1401(a)(3)(C)], Aug. 9, 1989, [103 Stat. 549], substituted “Treatment of transactions in which Federal financial assistance provided” for “FSLIC or FDIC financial assistance” in item 597.
1988—[Pub. L. 100–647, title IV, § 4012(b)(2)(D)(ii)], Nov. 10, 1988, [102 Stat. 3658], substituted “FSLIC or FDIC” for “FSLIC” in item 597.
1986—[Pub. L. 99–514, title IX, § 904(b)(2)], (c)(2)(A), Oct. 22, 1986, [100 Stat. 2385], as amended by [Pub. L. 100–647, title IV, § 4012(a)(2)], Nov. 10, 1988, [102 Stat. 3656], which, applicable to transfers after Dec. 31, 1989, in taxable years ending after that date, directed amendment of analysis by striking out item 597, was repealed by [Pub. L. 101–73, title XIV, § 1401(b)(1)], (c)(4), Aug. 9, 1989, [103 Stat. 549], 550, eff. Oct. 22, 1986, and applicable as if the amendments made by such section had not been enacted.
1981—[Pub. L. 97–34, title II, § 244(b)], Aug. 13, 1981, [95 Stat. 255], added item 597.
1976—[Pub. L. 94–455, title XIX, § 1901(b)(19)], Oct. 4, 1976, [90 Stat. 1796], struck out item 592 “Deduction for repayment of certain loans”.
1969—[Pub. L. 91–172, title IV, § 434(b)(2)], Dec. 30, 1969, [83 Stat. 625], added item 596.
1962—[Pub. L. 87–834, § 6(d)], Oct. 16, 1962, [76 Stat. 984], substituted “Reserves for losses on loans” for “Additions to reserve for bad debts” in item 593, and added item 595.