1992—Subsec. (b)(1). Pub. L. 102–486 struck out “or the alternative tax energy preference deduction under section 56 (h)” after “section 56 (d))”.

1990—Subsec. (b)(1). Pub. L. 101–508, § 11531(b)(3), inserted before comma “or the alternative tax energy preference deduction under section 56 (h)”.

Subsec. (b)(2). Pub. L. 101–508, § 11801(c)(2)(E), struck out “(and the last sentence of section 56 (f)(2)(B))” after “section 164 (a)(5)”.

Subsec. (e)(1). Pub. L. 101–508, § 11231(a)(1)(A), substituted “January 1, 1996” for “January 1, 1992”.

1988—Subsec. (b)(2). Pub. L. 100–647, § 2001(c)(3)(B), inserted “(and the last sentence of section 56 (f)(2)(B))” before period at end.

Subsecs. (c) to (e). Pub. L. 100–647, § 2001(c)(1), added subsec. (c) and redesignated former subsecs. (c) and (d) as (d) and (e), respectively.

Amendment by Pub. L. 102–486 applicable to taxable years beginning after Dec. 31, 1992, see section 1915(d) of Pub. L. 102–486, set out as a note under section 56 of this title.

Amendment by section 11531(b)(3) of Pub. L. 101–508 applicable to taxable years beginning after Dec. 31, 1990, see section 11531(c) of Pub. L. 101–508, set out as a note under section 56 of this title.

Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Superfund Revenue Act of 1986, Pub. L. 99–499, title V, to which it relates, see section 2001(e) of Pub. L. 100–647, set out as a note under section 56 of this title.

Section applicable to taxable years beginning after Dec. 31, 1986, see section 516(c) of Pub. L. 99–499, set out as an Effective Date of 1986 Amendment note under section 26 of this title.

For provisions that nothing in amendment by section 11801 of 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.