Page 295

TITLE 26-INTERNAL REVENUE CODE EFFECTIVE DATE OF 1976 AMENDMENT Amendment of subsec. (a) of this section by section 803(b)(2) of Pub. L. 94-455 effective for taxable years beginning after Dec. 31, 1974, see section 803(j) of Pub. L. 94-455, set out as an Effective Date of 1976 Amend- ment note under section 46 of this title. Amendment of subsec. (a) of this section by section 1901(a)(56) of Pub. L. 94-455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 2 of this title. Amendment of subsec. f) of this section by section 1505(b) of Pub. L. 94-455 effective for taxable years beginning after Dec. 31, 1975, see section 1505(c) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 801 of this title. Section I(e) of Pub. L. 94-267 provided that: "The amendments made by this Act [amending sections 401 to 404 and 805 of this title, and enacting provisions set out as a note under section 402 of this title] shall apply with respect to payments made to an employee on or after July 4, 1974." EFFECTIVE DATE OF 1974 AMENDMENT Amendment of subsecs. (a)(3), (5), and (7) by sec- tions 1012(b) and 1016(a)(2) of Pub. L. 93-406 applica- ble, except as otherwise provided in section 1017(c) through (h) of Pub. L. 93-406, for plan years begin- ning after Sept. 2, 1974, but, in the case of plans in ex- istence on Jan. 1, 1974, amendment by sections 1012(b) and 196(a)(2) of Pub. L, 93-406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set out as an Effective Date; Transi- tional Rules note under section 410 of this title. Section 1021(a)(1) of Pub. L. 93-406 provided in part that subsec. (a)(11) is effective with respect to plan years beginning after Dec. 31, 1975. Section 1021(b) of Pub. L. 93-406 provided in part that subsec. (a)(12) is effective with respect to plan years beginning after Dec. 31, 1975. Section 1024 of Pub. L. 93-406 provided that: "Except as otherwise provided in section 1021, the amendments made by section 1021 [enacting subsecs. (a)(13), (14), (15), and (19) and provisions following subsec. (a)(19) of this section] shall apply to plan years to which part I applies. [For description of plan years to which part I applies, see section 1017 of Pub. L. 93-406, set out as an Effective Date; Transitional Rules note under section 410 of this title.] Except as otherwise provided in section 1022, the amendments made by section 1022 [amending subsecs. (a)(4), (10)(A), (d)(1), (3) of this section and 6051(a) of this title] shall apply to plan years to which part I applies. Section 1023 [amending subsec. (b) of this section] shall take effect on the date of the enactment of this Act [Sept. 2, 1974]." Subsec. (a)(16) applicable to years beginning after Dec. 31, 1975, see section 2004(d) of Pub. L. 93-406, set out as an Effective Date; Transitional Provisions note under section 415 of this title. Section 2001(2) to (4) of Pub. L. 93-406 provided that: "(2) The amendments made by subsection (C) [of section 2001 of Pub. L. 93-406, which added subsec. (a)(17) of this section] apply to "(A) taxable years beginning after December 31, 1975, and "(B) any other taxable years beginning after De- cember 31, 1973, for which contributions were made under the plan in excess of the amounts per- mitted to be made under sections 404(e) and 1379(b) [of this title] as in effect on the day before the date of the enactment of this Act [Sept. 2, 1974]. "(3) The amendments made by subsection (d) (of section 2001 of Pub. L. 93-406, which added subsecs. (a)(18) and () of this section] apply to taxable years beginning after December 31, 1975. "(4) The amendments made by subsections (e) and f) (of section 2001 of Pub. L. 93-406, which enacted section 4972 of this title, repealed subsec. (a)(8) of this section and section 72(m)(5)(A)(iii) of this title, and amended subsecs. (a)(10)(A)(ii)(d)(5), and (e) of this section] apply to contributions made in taxable years beginning after December 31, 1975." Section 1022(f) of Pub. L. 93-406 provided in part that the insertion of a reference to an insured credit union (within the meaning of section 101(6) of the Federal Credit Union Act) in the definition of "bank" in subsec. (d)(1) by section 1022(f) of Pub. L. 93-406 is effective Jan. 1, 1974. Amendment of subsec. (d)(4)(B) of this section by section 2001(h)(1) of Pub. L. 93-406 applicable to tax- able years ending after Sept. 2, 1974, see section 2001i)(6) of Pub. L. 93-406, set out as an Effective Date of 1974 Amendment note under section '12 of this title. Section 1022(d) of Pub. L. 93-406 provided in part that the amendment of subsec. (f) by section 1022(d) of Pub. L. 93-406 is effective as of Jan. 1, 1974. EFFECTIVE DATE OF 1971 AMENDMENT Section 1(b) of Pub. L. 91-691 provided that: "The amendments made by subsection (a) [amending subsec. (i) of this section] shall apply to taxable years beginning after December 31, 1953, and ending after August 16, 1954, but only with respect to contributions made after December 31, 1954." EFFECTIVE DATE OF 1966 AMENDMENT Section 204(d) of Pub. L. 89-809, as amended by Pub. L. 90-607, Oct. 21, 1968, 82 Stat. 1189, provided that: "The amendments made by subsections (a) and (b) [re- pealing section 404(a)(10) and amending this section and section 404(e) of this title] shall apply with re- spect to taxable years beginning after December 31, 1967. The amendment made by subsection C) [to subsec. (c)(2)(A), (B) of this section] shall apply with respect to taxable years beginning after December 31, 1967, and in the case of a taxpayer who applies the averaging provisions of section 401(e)(3) of the Inter- nal Revenue Code of 1954 [subsec. (e)(3) of this sec- tion] for a taxable year beginning after December 31, 1967, the computation of the amount deductible under section 404 of such Code [section 404 of this title] for any prior taxable year which began before January 1, 1968, shall be made, for purposes of such averaging provisions, as if the amendment made by subsection (C) were applicable to such prior taxable year." Section 205(b) of Pub. L. 89-809 provided that: "The amendment made by subsection (a) [adding subsec. (c)(2)(C) of this section] shall apply to taxable years ending after the date of the enactment of this Act [Nov. 13, 1966]." EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89-97, applicable to taxable years beginning after Dec. 31, 1966, see section 106(e) of Pub. L. 89-97, set out as an Effective Date of 1965 Amendment note under section 213 of this title. EFFECTIVE DATE OF 1964 AMENDMENT Section 219(b) of Pub. L. 88-272 provided that: "The amendments made by subsection (a) [to this section] shall apply with respect to taxable years beginning after December 31, 1953, and ending after August 16, 1954, but only with respect to contributions made after December 31, 1954." EFFECTIVE DATE OF 1962 AMENDMENT Section 2(c) of Pub. L. 87-863 provided that: "The amendments made by subsections (a) and (b) [to this section and section 404 of this title] shall apply to tax- able years beginning after the date of the enactment of this Act (Oct. 23, 1962]." Amendment by Pub. L. 87-792 applicable to taxable years beginning after Dec. 31, 1962, see section 8 of Pub. L. 87-792, set out as an Effective Date of 1962 Amendment note under section 37 of this title. Page 295