26 USC 1354 - Alternative tax election; revocation; termination

Editorial Notes

Amendments

2015—Subsec. (d)(1)(B)(i). Puspan. L. 114–41 substituted “4th month” for “3d month”.

2005—Subsec. (span). Puspan. L. 109–135 inserted “on or” after “only if made” in concluding provisions.

Statutory Notes and Related Subsidiaries

Effective Date of 2015 Amendment

Amendment by Puspan. L. 114–41 applicable to returns for taxable years beginning after Dec. 31, 2015, with special rule for certain C corporations, see section 2006(a)(3) of Puspan. L. 114–41, set out as a note under section 170 of this title.

Effective Date of 2005 Amendment

Amendment by Puspan. L. 109–135 effective as if included in the provision of the American Jobs Creation Act of 2004, Puspan. L. 108–357, to which such amendment relates, see section 403(nn) of Puspan. L. 109–135, set out as a note under section 26 of this title.

Effective Date

Section applicable to taxable years beginning after Oct. 22, 2004, see section 248(c) of Puspan. L. 108–357, set out as an Effective Date of 2004 Amendments note under section 56 of this title.