Source
(Added Pub. L. 106–554, § 1(a)(7) [title IV, § 401(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A–648; amended Pub. L. 107–147, title IV, § 412(d)(1)(B), (3)(B), Mar. 9, 2002, 116 Stat. 53, 54; Pub. L. 108–311, title IV, § 405(a)(1), Oct. 4, 2004, 118 Stat. 1188.)
References in Text
Section 3(a)(55)(A) of the Securities Exchange Act of 1934, referred to in subsec. (c), is classified to section
78c
(a)(55)(A) of Title
15, Commerce and Trade.
The date of the enactment of this section, referred to in subsec. (c), is the date of enactment of
Pub. L. 106–554, which was approved Dec. 21, 2000.
Codification
Pub. L. 106–554, § 1(a)(7) [title IV, § 401(a)], which directed amendment of subpart IV of subchapter P of chapter 1 by adding this section after section
1234A, was executed by adding this section after 1234A of this part which is part IV of subchapter P of chapter 1, to reflect the probable intent of Congress.
Amendments
2004—Subsec. (c).
Pub. L. 108–311 inserted at end “The Secretary may prescribe regulations regarding the status of contracts the values of which are determined directly or indirectly by reference to any index which becomes (or ceases to be) a narrow-based security index (as defined for purposes of section
1256
(g)(6)).”
2002—Subsec. (a)(1).
Pub. L. 107–147, § 412(d)(1)(B)(i), substituted “sale, exchange, or termination of a securities futures contract” for “sale or exchange of a securities futures contract”.
Subsec. (b).
Pub. L. 107–147, § 412(d)(1)(B)(i), (3)(B), inserted “or in section
1233,” after “or this section,” and substituted “sale, exchange, or termination of a securities futures contract” for “sale or exchange of a securities futures contract”.
Subsec. (f).
Pub. L. 107–147, § 412(d)(1)(B)(ii), added subsec. (f).
Effective Date of 2004 Amendment
Pub. L. 108–311, title IV, § 405(b), Oct. 4, 2004,
118 Stat. 1189, provided that: “The amendments made by subsection (a) [amending this section and section
1256 of this title] shall take effect as if included in section 401 of the Community Renewal Tax Relief Act of 2000 [H.R.
5662, as enacted by section 1(a)(7) of
Pub. L. 106–554, Dec. 21, 2000,
114 Stat. 2763, 2763A–587].”
Effective Date of 2002 Amendment
Amendment by
Pub. L. 107–147 effective as if included in the provisions of the Community Renewal Tax Relief Act of 2000 [H.R.
5662, as enacted by
Pub. L. 106–554], to which such amendment relates, see section 412(e) of
Pub. L. 107–147, set out as a note under section
151 of this title.