Amendments
1997—[Pub. L. 105–34, title XII, § 1222(c)], Aug. 5, 1997, [111 Stat. 1019], added item for subchapter D.
1996—[Pub. L. 104–188, title I, § 1307(c)(3)(C)], Aug. 20, 1996, [110 Stat. 1782], struck out item for subchapter D “Tax treatment of subchapter S items”.
1982—[Pub. L. 97–354, § 4(b)], Oct. 19, 1982, [96 Stat. 1692], added item for subchapter D.
[Pub. L. 97–248, title IV, § 402(b)], Sept. 3, 1982, [96 Stat. 667], added item for subchapter C.
1969—[Pub. L. 91–172, title I, § 101(j)(63)], Dec. 30, 1969, [83 Stat. 532], inserted reference to certain excise taxes in item for subchapter B.
