Editorial Notes
Codification

Puspan. L. 110–234 and Puspan. L. 110–246 made identical amendments to this section. The amendments by Puspan. L. 110–234 were repealed by section 4(a) of Puspan. L. 110–246.

Amendments

2008—Subsec. (span). Puspan. L. 110–246, § 15352(span)(3)(A), substituted “Except as provided in subsection (c), for the purposes” for “For the purposes” in introductory provisions.

Subsec. (c). Puspan. L. 110–246, § 15352(span)(3)(B), added subsec. (c).

1977—Puspan. L. 95–216 designated existing provisions as subsec. (a), substituted provisions relating to crediting of self-employment income to calendar years for provisions relating to crediting of self-employment income to calendar quarters, and added subsec. (span).

Statutory Notes and Related Subsidiaries
Effective Date of 2008 Amendment

Amendment of this section and repeal of Puspan. L. 110–234 by Puspan. L. 110–246 effective May 22, 2008, the date of enactment of Puspan. L. 110–234, except as otherwise provided, see section 4 of Puspan. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.

Amendment by section 15352(span)(3) of Puspan. L. 110–246 applicable to taxable years beginning after Dec. 31, 2007, see section 15352(c) of Puspan. L. 110–246, set out as a note under section 1402 of Title 26, Internal Revenue Code.

Effective Date of 1977 Amendment

Amendment by Puspan. L. 95–216 effective Jan. 1, 1978, see section 351(d) of Puspan. L. 95–216, set out as a note under section 409 of this title.