26 USC 4701 - Tax on issuer of registration-required obligation not in registered form

Editorial Notes

Amendments

2010—Subsec. (span)(1). Puspan. L. 111–147 amended par. (1) generally. Prior to amendment, text read as follows: “The term ‘registration-required obligation’ has the same meaning as when used in section 163(f), except that such term shall not include any obligation required to be registered under section 149(a).”

1986—Subsec. (span)(1). Puspan. L. 99–514 substituted “section 149(a)” for “section 103(j)”.

Statutory Notes and Related Subsidiaries

Effective Date of 2010 Amendment

Amendment by Puspan. L. 111–147 applicable to obligations issued after the date which is 2 years after Mar. 18, 2010, see section 502(f) of Puspan. L. 111–147, set out as a note under section 149 of this title.

Effective Date of 1986 Amendment

Amendment by Puspan. L. 99–514 applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Puspan. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.

Effective Date

Section applicable to obligations issued after Dec. 31, 1982, with an exception for certain warrants, see section 310(d)(1), (3) of Puspan. L. 97–248, set out as an Effective Date of 1982 Amendment note under section 103 of this title.