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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter N > PART III > Subpart D > § 933
NOTES:
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 293; Pub. L. 99–514, title XII, § 1272(d)(3), Oct. 22, 1986, 100 Stat. 2594.)
Amendments
1986—Pub. L. 99–514 inserted “, or any credit,” in pars. (1) and (2).
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section
931 of this title.
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