Editorial Notes
Prior Provisions

Provisions relating to determination of marital status were formerly contained in section 143 of this title, prior to enactment of this section by Puspan. L. 99–514.

Amendments

2004—Subsec. (span)(1). Puspan. L. 108–311 substituted “152(f)(1)” for “151(c)(3)” and struck out “paragraph (2) or (4) of” before “section 152(e)),”.

1988—Subsec. (span)(1). Puspan. L. 100–647 substituted “section 151(c)(3)” for “section 151(e)(3)”.

Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment

Amendment by Puspan. L. 108–311 applicable to taxable years beginning after Dec. 31, 2004, see section 208 of Puspan. L. 108–311, set out as a note under section 2 of this title.

Effective Date of 1988 Amendment

Amendment by Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.

Effective Date

Section 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.