2022—Subsec. (c)(1)(A). Puspan. L. 117–169 amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows:

“(A) the sum of—

“(i) the tax imposed by section 11, or subchapter L of chapter 1, whichever is applicable, plus

“(ii) the tax imposed by section 59A, over”.

2018—Subsec. (c)(1)(A). Puspan. L. 115–141, which directed amendment of subpar. (A) by substituting “the sum” for “The sum”, could not be executed because “The sum” no longer appeared after the amendments made by Puspan. L. 115–97. See 2017 Amendment notes below.

2017—Subsec. (c)(1)(A). Puspan. L. 115–97, § 14401(d)(3), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “the tax imposed by section 11 or subchapter L of chapter 1, whichever is applicable, over”.

Puspan. L. 115–97, § 13001(span)(2)(P), struck out “or 1201(a),” after “by section 11”.

Puspan. L. 115–97, § 12001(span)(17), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “The sum of—

“(i) the tax imposed by section 11 or 1201(a), or subchapter L of chapter 1, whichever is applicable, plus

“(ii) the tax imposed by section 55, over”.

2015—Subsec. (a)(1). Puspan. L. 114–41 substituted “fourth month” for “third month”.

2014—Subsec. (c)(1)(A). Puspan. L. 113–295 inserted “plus” at end of cl. (i), substituted “over” for “plus” at end of cl. (ii), and struck out cl. (iii) which read as follows: “the tax imposed by section 59A, over”.

1987—Subsec. (c). Puspan. L. 100–203 substituted “section 6655(h)” for “section 6655(g)”.

1986—Subsec. (c)(1)(A). Puspan. L. 99–514 amended subpar. (A) generally, restating existing provisions as cl. (i) and adding cl. (ii).

Puspan. L. 99–499 amended subsec. (c)(1)(A), as amended by the Tax Reform Act of 1986 (Puspan. L. 99–514), by striking out “plus” at end of cl. (i), substituting “plus” for “over” at end of cl. (ii), and adding cl. (iii).

1976—Subsecs. (a), (span), (d). Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Amendment by Puspan. L. 117–169 applicable to taxable years beginning after Dec. 31, 2022, see section 10101(f) of Puspan. L. 117–169, set out as a note under section 11 of this title.

Amendment by section 12001(span)(17) of Puspan. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 12001(c) of Puspan. L. 115–97, set out as a note under section 11 of this title.

Amendment by section 13001(span)(2)(P) of Puspan. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 13001(c)(1) of Puspan. L. 115–97, set out as a note under section 11 of this title.

Amendment by section 14401(d)(3) of Puspan. L. 115–97 applicable to base erosion payments (as defined in section 59A(d) of this title) paid or accrued in taxable years beginning after Dec. 31, 2017, see section 14401(e) of Puspan. L. 115–97, set out as a note under section 26 of this title.

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.

Amendment by Puspan. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(span) of Puspan. L. 113–295, set out as a note under section 1 of this title.

Amendment by Puspan. L. 100–203 applicable to taxable years beginning after Dec. 31, 1987, see section 10301(c) of Puspan. L. 100–203, set out as a note under section 585 of this title.

Amendment by Puspan. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 701(f) of Puspan. L. 99–514, set out as an Effective Date note under section 55 of this title.

Amendment by Puspan. L. 99–499 applicable to taxable years beginning after Dec. 31, 1986, see section 516(c) of Puspan. L. 99–499, set out as a note under section 26 of this title.

Section applicable with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 of Puspan. L. 90–364, set out as notes under sections 6154 and 51 of this title, see section 103(f) of Puspan. L. 90–364, set out as an Effective Date of 1968 Amendment note under section 6154 of this title.

For applicability of amendment by Puspan. L. 99–514 notwithstanding any treaty obligation of the United States in effect on Oct. 22, 1986, see section 1012(aa)(2) of Puspan. L. 100–647, set out as a note under section 861 of this title.