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119th Congress

Title 26 — Internal Revenue Code

Part VI · Chapter 1 — Normal Taxes and Surtaxes

§ 166. Bad debts

Statutory text

(a)

General rule

(1)

Wholly worthless debts

There shall be allowed as a deduction any debt which becomes worthless within the taxable year.

(2)

Partially worthless debts

When satisfied that a debt is recoverable only in part, the Secretary may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.

(b)

Amount of deduction

For purposes of subsection (a), the basis for determining the amount of the deduction for any bad debt shall be the adjusted basis provided in section 1011 for determining the loss from the sale or other disposition of property.

[(c) Repealed. Pub. L. 99–514, title VIII, § 805(a), , 100 Stat. 2361]

(d)

Nonbusiness debts

(1)

General rule

In the case of a taxpayer other than a corporation—

(A)

subsection (a) shall not apply to any nonbusiness debt; and

(B)

where any nonbusiness debt becomes worthless within the taxable year, the loss resulting therefrom shall be considered a loss from the sale or exchange, during the taxable year, of a capital asset held for not more than 1 year.

(2)

Nonbusiness debt defined

For purposes of paragraph (1), the term “nonbusiness debt” means a debt other than—

(A)

a debt created or acquired (as the case may be) in connection with a trade or business of the taxpayer; or

(B)

a debt the loss from the worthlessness of which is incurred in the taxpayer’s trade or business.

(e)

Worthless securities

This section shall not apply to a debt which is evidenced by a security as defined in section 165(g)(2)(C).

(f)

Cross references

(1)

For disallowance of deduction for worthlessness of debts owed by political parties and similar organizations, see section 271.

(2)

For special rule for banks with respect to worthless securities, see section 582.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Aug. 16, 1954, ch. 736, 68A Stat. 50 · 68A Stat. 50

    Enacted · 26 U.S.C. § 166

    Aug. 16, 1954, ch. 736, 68A Stat. 50

    Source evidence

    Code source credit
    Aug. 16, 1954, ch. 736, 68A Stat. 50

  2. Technical Amendments Act of 1958

    Pub. L. 85–866 title I § 8 · 72 Stat. 1606

    Substituted · 26 U.S.C. § 166(d)(2)(A)

    Pub. L. 85–866 substituted “a trade or business of the taxpayer” for “a taxpayer’s trade or business”

    Source evidence

    Code amendment note
    Subsec. (d)(2)(A). Pub. L. 85–866 substituted “a trade or business of the taxpayer” for “a taxpayer’s trade or business”.

    Enacted provision · exact public law section
    SEC. 8. NONBUSINESS BAD DEBTS. 26 USC 166. Section 166 (d) (2) (A) (relating to definition of nonbusiness debt) is amended by striking out “a taxpayer’s trade or business” and inserting in lieu thereof “a trade or business of the taxpayer”.

  3. Pub. L. 89–722 § 1(a) · 80 Stat. 1151

    1. Added · 26 U.S.C. § 166(g); 26 U.S.C. § 166(h)

      Pub. L. 89–722 added subsec. (g)

    2. Redesignated · 26 U.S.C. § 166(g); 26 U.S.C. § 166(h)

      Pub. L. 89–722 redesignated former subsec. (g) as (h)

    Source evidence

    Code amendment note
    Subsecs. (g), (h). Pub. L. 89–722 added subsec. (g) and redesignated former subsec. (g) as (h).

    Enacted provision · exact public law section
    (1) Part II of subchapter B of chapter 1 of the Internal Revenue Code of 1954 (relating to items specifically included in gross income) is amended by inserting after section 80 the following new section: “SEC. 81. INCREASES IN SUSPENSE ACCOUNT UNDER SECTION 166(g). Supra. “The amount of any increase in the suspense account required by paragraph (4) (B) (ii) of section 166(g) (relating to certain debt obligations guaranteed by dealers) shall be included in gross income for the taxable year for which such increase is required.”

  4. Tax Reform Act of 1969

    Pub. L. 91–172 title IV § 431(c)(1) · 83 Stat. 487

    Added · 26 U.S.C. § 166(h)(4)

    Pub. L. 91–172 added par. (4)

    Source evidence

    Code amendment note
    Subsec. (h)(4). Pub. L. 91–172 added par. (4).

    Enacted provision · exact public law section
    (1) Subsection (h) of section 166 (relating to bad debts) is 26 USC 166. amended by adding at the end thereof the following new paragraph: “(4) For special rule for bad debt reserves of banks, small business investment companies, etc., see sections 585 and 586.”

  5. Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520

    Struck · 26 U.S.C. § 166(a)(2); 26 U.S.C. § 166(a)(c)

    Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”

    Source evidence

    Code amendment note
    Subsecs. (a)(2), (c). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

    Enacted provision · exact public law section
    (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

  6. Pub. L. 94–455 § 1401(b)(1)(A) · 90 Stat. 1520

    Changed · 26 U.S.C. § 166(d)(1)(B)

    Pub. L. 94–455, § 1401(b)(1)(A), (2), provided that “6 months” would be changed to “9 months” for taxable years beginning in 1977, and “9 months” would be changed to “1 year” for taxable years beginning after Dec. 31, 1977

    Source evidence

    Code amendment note
    Subsec. (d)(1)(B). Pub. L. 94–455, § 1401(b)(1)(A), (2), provided that “6 months” would be changed to “9 months” for taxable years beginning in 1977, and “9 months” would be changed to “1 year” for taxable years beginning after Dec. 31, 1977.

    Enacted provision · exact public law section
    (b) Applicable Amount Defined.— Paragraph (2) of section 1211(b) (relating to limitation on capital losses for taxpayers other than corporations) is amended to read as follows: “(2) Applicable amount.— For purposes of paragraph (1)(B), the term ‘applicable amount’ means— “(A) $2,000 in the case of any taxable year beginning in 1977; and “(B) $3,000 in the case of any taxable year beginning after 1977. In the case of a separate return by a husband or wife, the applicable amount shall be one-half of the amount determined under the preceding sentence.”

  7. Pub. L. 94–455 title VI § 605(a) · 90 Stat. 1520

    1. Redesignated · 26 U.S.C. § 166(f)

      Pub. L. 94–455, §§ 605(a), 1906(b)(13)(A), redesignated subsec. (g) as (f)

    2. Struck · 26 U.S.C. § 166(f)

      Pub. L. 94–455, §§ 605(a), 1906(b)(13)(A), struck out “or his delegate” after “Secretary” in pars. (1), (3) and (4)(D). Former subsec. (f), which related to treatment of payments made by guarantors of certain noncorporate obligations, was struck out

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 94–455, §§ 605(a), 1906(b)(13)(A), redesignated subsec. (g) as (f) and struck out “or his delegate” after “Secretary” in pars. (1), (3) and (4)(D). Former subsec. (f), which related to treatment of payments made by guarantors of certain noncorporate obligations, was struck out.

    Enacted provision · exact public law section
    (a) Repeal of Section 166(f).— Section 166 (relating to bad debts) 26 USC 166. is amended by striking out subsection (f) and by redesignating subsections (g) and (h) as subsections (f) and (g), respectively.

  8. Pub. L. 94–455 § 605(a) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 166(g); 26 U.S.C. § 166(h)

    Pub. L. 94–455, § 605(a), redesignated subsecs. (g) and (h) as (f) and (g), respectively

    Source evidence

    Code amendment note
    Subsecs. (g), (h). Pub. L. 94–455, § 605(a), redesignated subsecs. (g) and (h) as (f) and (g), respectively.

    Enacted provision · exact public law section
    (a) Repeal of Section 166(f).— Section 166 (relating to bad debts) 26 USC 166. is amended by striking out subsection (f) and by redesignating subsections (g) and (h) as subsections (f) and (g), respectively.

  9. Tax Reform Act of 1984

    Pub. L. 98–369 div. A title X § 1001(b)(1) · 98 Stat. 494

    Substituted · 26 U.S.C. § 166(d)(1)(B)

    Pub. L. 98–369 substituted “6 months” for “1 year”, applicable to property acquired after June 22, 1984, and before Jan. 1, 1988. See Effective Date of 1984 Amendment note below

    Source evidence

    Code amendment note
    Subsec. (d)(1)(B). Pub. L. 98–369 substituted “6 months” for “1 year”, applicable to property acquired after June 22, 1984, and before Jan. 1, 1988. See Effective Date of 1984 Amendment note below.

    Enacted provision · exact public law section
    (1) Paragraph (1)(B) of section 166(d) (relating to nonbusiness 26 USC 166. debts).

  10. Tax Reform Act of 1986

    Pub. L. 99–514 § 805(a) · 100 Stat. 2085

    Struck · 26 U.S.C. § 166(c)

    Pub. L. 99–514, § 805(a), struck out subsec. (c), reserve for bad debts, which read as follows: “In lieu of any deduction under subsection (a), there shall be allowed (in the discretion of the Secretary) a deduction for a reasonable addition to a reserve for bad debts.”

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 99–514, § 805(a), struck out subsec. (c), reserve for bad debts, which read as follows: “In lieu of any deduction under subsection (a), there shall be allowed (in the discretion of the Secretary) a deduction for a reasonable addition to a reserve for bad debts.”

    Enacted provision · exact public law section
    (a) General Rule.— Subsection (c) of section 166 (relating to reserve for bad debts) is hereby repealed.

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

  11. Tax Reform Act of 1986

    Pub. L. 99–514 § 805(b) · 100 Stat. 2085

    1. Amended · 26 U.S.C. § 166(f)

      Pub. L. 99–514, § 805(b), as amended by Pub. L. 100–647, § 1008(d)(2)

    2. Redesignated · 26 U.S.C. § 166(f)

      Pub. L. 99–514, § 805(b), as redesignated subsec. (g) as (f)

    3. Struck · 26 U.S.C. § 166(f)

      Pub. L. 99–514, § 805(b), as struck out former subsec. (f) which related to reserve for certain guaranteed debt obligations, par. (1) thereof providing for allowance of deduction, par. (2) disallowing deduction in other cases, par. (3) relating to opening balance of reserve, and par. (4) relating to suspense account

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 99–514, § 805(b), as amended by Pub. L. 100–647, § 1008(d)(2), redesignated subsec. (g) as (f) and struck out former subsec. (f) which related to reserve for certain guaranteed debt obligations, par. (1) thereof providing for allowance of deduction, par. (2) disallowing deduction in other cases, par. (3) relating to opening balance of reserve, and par. (4) relating to suspense account.

    Enacted provision · exact public law section
    (b) Repeal of Reserve for Certain Guaranteed Debt Obligations.— Section 166 is amended by striking out subsection (f) and by redesignating subsection (g) as subsection (f).

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

  12. Tax Reform Act of 1986

    Pub. L. 99–514 § 805(b) · 100 Stat. 2085

    1. Amended · 26 U.S.C. § 166(g)

      Pub. L. 99–514, § 805(b), as amended by Pub. L. 100–647, § 1008(d)(2)

    2. Redesignated · 26 U.S.C. § 166(g)

      Pub. L. 99–514, § 805(b), as redesignated subsec. (g) as (f)

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 99–514, § 805(b), as amended by Pub. L. 100–647, § 1008(d)(2), redesignated subsec. (g) as (f).

    Enacted provision · exact public law section
    (b) Repeal of Reserve for Certain Guaranteed Debt Obligations.— Section 166 is amended by striking out subsection (f) and by redesignating subsection (g) as subsection (f).

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

  13. Tax Reform Act of 1986

    Pub. L. 99–514 § 901(d)(4)(A) · 100 Stat. 2085

    Struck · 26 U.S.C. § 166(g)

    Pub. L. 99–514, § 901(d)(4)(A), struck out pars. (3) and (4) which read as follows:

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 99–514, § 901(d)(4)(A), struck out pars. (3) and (4) which read as follows:

    “(3) For special rule for bad debt reserves of certain mutual savings banks, domestic building and loan associations, and cooperative banks, see section 593. “(4) For special rule for bad debt reserves of banks, small business investment-companies, etc., see sections 585 and 586.”

    Enacted provision · exact public law section
    (A) Subsection (g) of section 166 is amended by striking out paragraphs (3) and (4).

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

  14. Technical and Miscellaneous Revenue Act of 1988

    Pub. L. 100–647 § 1008(d)(1) · 102 Stat. 3342

    Substituted · 26 U.S.C. § 166(d)(1)(A)

    Pub. L. 100–647, § 1008(d)(1), substituted “subsection (a)” for “subsections (a) and (c)”

    Source evidence

    Code amendment note
    Subsec. (d)(1)(A). Pub. L. 100–647, § 1008(d)(1), substituted “subsection (a)” for “subsections (a) and (c)”.

    Enacted provision · exact public law section
    (1) Section 166(d)(1)(A) of the 1986 Code is amended by striking out “subsections (a) and (c)” and inserting in lieu thereof “subsection (a)”.

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

  15. Technical and Miscellaneous Revenue Act of 1988

    Pub. L. 100–647 § 1008(d)(2) · 102 Stat. 3342

    Changed · 26 U.S.C. § 166(f); 26 U.S.C. § 166(g)

    Pub. L. 100–647, § 1008(d)(2), made clarifying amendment to directory language of Pub. L. 99–514, § 805(b), see 1986 Amendment note below

    Source evidence

    Code amendment note
    Subsecs. (f), (g). Pub. L. 100–647, § 1008(d)(2), made clarifying amendment to directory language of Pub. L. 99–514, § 805(b), see 1986 Amendment note below.

    Enacted provision · exact public law section
    (2) Subsection (b) of section 805 of the Reform Act is amended 26 USC 166. by inserting “, as amended by section 901(d)(4),” after “Section 166”.

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

19 of 20 references resolved to an enrolled provision · 1 partial

Editorial Notes

Amendments1958–1988 · 7 rounds

1988

Subsec. (d)(1)(A). Pub. L. 100–647, § 1008(d)(1), substituted “subsection (a)” for “subsections (a) and (c)”.

Subsecs. (f), (g). Pub. L. 100–647, § 1008(d)(2), made clarifying amendment to directory language of Pub. L. 99–514, § 805(b), see 1986 Amendment note below.

1986

Subsec. (c). Pub. L. 99–514, § 805(a), struck out subsec. (c), reserve for bad debts, which read as follows: “In lieu of any deduction under subsection (a), there shall be allowed (in the discretion of the Secretary) a deduction for a reasonable addition to a reserve for bad debts.”

Subsec. (f). Pub. L. 99–514, § 805(b), as amended by Pub. L. 100–647, § 1008(d)(2), redesignated subsec. (g) as (f) and struck out former subsec. (f) which related to reserve for certain guaranteed debt obligations, par. (1) thereof providing for allowance of deduction, par. (2) disallowing deduction in other cases, par. (3) relating to opening balance of reserve, and par. (4) relating to suspense account.

Subsec. (g). Pub. L. 99–514, § 805(b), as amended by Pub. L. 100–647, § 1008(d)(2), redesignated subsec. (g) as (f).

Pub. L. 99–514, § 901(d)(4)(A), struck out pars. (3) and (4) which read as follows:

“(3) For special rule for bad debt reserves of certain mutual savings banks, domestic building and loan associations, and cooperative banks, see section 593.

“(4) For special rule for bad debt reserves of banks, small business investment-companies, etc., see sections 585 and 586.”

1984

Subsec. (d)(1)(B). Pub. L. 98–369 substituted “6 months” for “1 year”, applicable to property acquired after , and before . See Effective Date of 1984 Amendment note below.

1976

Subsecs. (a)(2), (c). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (d)(1)(B). Pub. L. 94–455, § 1401(b)(1)(A), (2), provided that “6 months” would be changed to “9 months” for taxable years beginning in 1977, and “9 months” would be changed to “1 year” for taxable years beginning after .

Subsec. (f). Pub. L. 94–455, §§ 605(a), 1906(b)(13)(A), redesignated subsec. (g) as (f) and struck out “or his delegate” after “Secretary” in pars. (1), (3) and (4)(D). Former subsec. (f), which related to treatment of payments made by guarantors of certain noncorporate obligations, was struck out.

Subsecs. (g), (h). Pub. L. 94–455, § 605(a), redesignated subsecs. (g) and (h) as (f) and (g), respectively.

1969

Subsec. (h)(4). Pub. L. 91–172 added par. (4).

1966

Subsecs. (g), (h). Pub. L. 89–722 added subsec. (g) and redesignated former subsec. (g) as (h).

1958

Subsec. (d)(2)(A). Pub. L. 85–866 substituted “a trade or business of the taxpayer” for “a taxpayer’s trade or business”.

Statutory Notes and Related Subsidiaries

Effective Date of 1988 Amendment

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

Effective Date of 1986 Amendment

Pub. L. 99–514, title VIII, § 805(d), , 100 Stat. 2362, provided that:

“(1)

In general.—

The amendments made by this section [amending this section and sections 81, 108, 461, and 805 of this title] shall apply to taxable years beginning after .

“(2)

Change in method of accounting.—

In the case of any taxpayer who maintained a reserve for bad debts for such taxpayer’s last taxable year beginning before , and who is required by the amendments made by this section to change its method of accounting for any taxable year—

“(A)

such change shall be treated as initiated by the taxpayer,

“(B)

such change shall be treated as made with the consent of the Secretary, and

“(C)

the net amount of adjustments required by section 481 of the Internal Revenue Code of 1986 to be taken into account by the taxpayer shall—

“(i)

in the case of a taxpayer maintaining a reserve under section 166(f), be reduced by the balance in the suspense account under section 166(f)(4) of such Code as of the close of such last taxable year, and

“(ii)

be taken into account ratably in each of the first 4 taxable years beginning after .”

Pub. L. 99–514, title IX, § 901(e), , 100 Stat. 2380, provided that: “The amendments made by this section [amending this section and sections 172, 291, 582, 585, 593, 596, 856, 1277, and 1361 of this title and repealing section 586 of this title] shall apply to taxable years beginning after .”

Effective Date of 1984 Amendment

Pub. L. 98–369, div. A, title X, § 1001(e), , 98 Stat. 1012, provided that: “The amendments made by this section [amending this section and sections 341, 402, 403, 423, 582, 584, 631, 642, 702, 818, 852, 856, 857, 1222, 1223, 1231, 1232, 1233, 1234, 1235, 1246, 1247, 1248, 1251, and 1278 of this title] shall apply to property acquired after , and before .”

Effective Date of 1976 Amendment

Pub. L. 94–455, title VI, § 605(c), , 90 Stat. 1575, provided that: “The amendments made by this section [amending this section and section 81 of this title] shall apply to guarantees made after , in taxable years beginning after such date.”

Pub. L. 94–455, title XIV, § 1402(b)(1), , 90 Stat. 1731, provided that the amendment made by that section is effective with respect to taxable years beginning in 1977.

Pub. L. 94–455, title XIV, § 1402(b)(2), , 90 Stat. 1732, provided that the amendment made by that section is effective with respect to taxable years beginning after .

Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172 applicable to taxable years beginning after , see section 431(d) of Pub. L. 91–172, set out as an Effective Date note under section 585 of this title.

Effective Date of 1966 Amendment

Pub. L. 89–722, § 2, , 80 Stat. 1152, as amended by Pub. L. 99–514, § 2, , 100 Stat. 2095, provided that:

“(a)

Except as provided in subsections (b) and (c), the amendments made by the first section of this Act [amending this section and section 81 of this title] shall apply to taxable years ending after .

“(b)

If—

“(1)

the taxpayer before , claimed a deduction, for a taxable year ending before such date, under section 166(c) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] for an addition to a reserve for bad debts on account of debt obligations described in section 166(g)(1)(A) of such Code (as amended by the first section of this Act), and

“(2)

the assessment of a deficiency of the tax imposed by chapter 1 of such Code for such taxable year and each subsequent taxable year ending before , is not prevented on , by the operation of any law or rule of law,

then such deduction on account of such debt obligations shall be allowed for each such taxable year under such section 166(c) to the extent that the deduction would have been allowable under the provisions of such section 166(g)(1)(A) if such provisions applied to such taxable years.

“(c)

Section 166(g)(2) of the Internal Revenue Code of 1986 (as amended by the first section of this Act) shall apply to taxable years beginning after , and ending after .”

Effective Date of 1958 Amendment

Amendment by Pub. L. 85–866 applicable to taxable years beginning after , and ending after , see section 1(c)(1) of Pub. L. 85–866, set out as a note under section 165 of this title.

Establishment of Reserve for Taxable Year Ending After Oct. 21, 1965, and Beginning Before Aug. 2, 1966

Pub. L. 89–722, § 1(c), , 80 Stat. 1152, as amended by Pub. L. 99–514, § 2, , 100 Stat. 2095, provided that: “If the taxpayer establishes a reserve described in section 166(g)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by subsection (a) of this section) for a taxable year ending after , and beginning before , the establishment of such reserve shall not be considered as a change in method of accounting for purposes of section 446(e) of such Code.”

Credits

1954–1988 · 8 acts
  1. 1954Aug. 16, 1954, ch. 736, 68A Stat. 50
  2. 1958Pub. L. 85–866, title I, § 8, , 72 Stat. 1608
  3. 1966Pub. L. 89–722, § 1(a), , 80 Stat. 1151
  4. 1969Pub. L. 91–172, title IV, § 431(c)(1), , 83 Stat. 619
  5. 1976Pub. L. 94–455, title VI, § 605(a), title XIV, § 1402(b)(1)(A), (2), title XIX, § 1906(b)(13)(A), , 90 Stat. 1575, 1731, 1732, 1834
  6. 1984Pub. L. 98–369, div. A, title X, § 1001(b)(1), (e), , 98 Stat. 1011, 1012
  7. 1986Pub. L. 99–514, title VIII, § 805(a), (b), title IX, § 901(d)(4)(A), , 100 Stat. 2361, 2379
  8. 1988Pub. L. 100–647, title I, § 1008(d)(1), (2), , 102 Stat. 3439.
Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 50; Pub. L. 85–866, title I, § 8, , 72 Stat. 1608; Pub. L. 89–722, § 1(a), , 80 Stat. 1151; Pub. L. 91–172, title IV, § 431(c)(1), , 83 Stat. 619; Pub. L. 94–455, title VI, § 605(a), title XIV, § 1402(b)(1)(A), (2), title XIX, § 1906(b)(13)(A), , 90 Stat. 1575, 1731, 1732, 1834; Pub. L. 98–369, div. A, title X, § 1001(b)(1), (e), , 98 Stat. 1011, 1012; Pub. L. 99–514, title VIII, § 805(a), (b), title IX, § 901(d)(4)(A), , 100 Stat. 2361, 2379; Pub. L. 100–647, title I, § 1008(d)(1), (2), , 102 Stat. 3439.)

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