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Parts 338B(g) and 338I of the Public wellness provider Act, known in subsec. (f)(4), are classified to parts 254l–1(g) and 254q–1, respectively, of Title 42, the general public Health and Welfare.

Parts 338B(g) and 338I of the Public wellness provider Act, known in subsec. (f)(4), are classified to parts 254l–1(g) and 254q–1, respectively, of Title 42, the general public Health and Welfare.

The bigger Education Act of 1965, known in subsec. (f)(5)(A)(i), (ii), is Pub. L. 89–329, Nov. 8, 1965, 79 Stat. 1219. Component D of title IV of this Act is categorized generally speaking to part D (§ 1087a et seq. ) of subchapter IV of chapter 28 of Title 20, Education. Parts 437 and 464(c)(1 f that is)( of this Act are categorized to parts 1087 and 1087dd(c)(1)(F), correspondingly, of Title 20. For complete classification for this Act into the Code, see area 1 of Pub. L. 89–329, lay out being A title that is short note part 1001 of Title 20 and Tables.

2018—Subsec. (a)(1 E that is)(). Pub. L. 115–123 substituted “ January 1, 2018 ” for “ January 1, 2017 ” in 2 places.

2017—Subsec. (f)(5). Pub. L. 115–97 included par. (5).

2015—Subsec. (a)(1 E that is)(). Pub. L. 114–113, § 151(b), substituted “discharged—” for “discharged before January 1, 2017. ” and included cls. (i) and (ii).

Pub. L. 114–113, § 151(a), replaced “ January 1, 2017 ” for “ January 1, 2015 ”.

2014—Subsec. (a)(1 E that is)(). Pub. L. 113–295 replaced “ January 1, 2015 ” for “ January 1, 2014 ”.

2013—Subsec. (a)(1)(E). Pub. L. 112–240 replaced “ January 1, 2014 ” for “ January 1, 2013 ”.

2010—Subsec. (f)(4). Pub. L. 111–148 amended par. (4) generally speaking. Ahead of amendment, text read because follows: “In the truth of a person, gross earnings shall perhaps perhaps not add any quantity gotten under part 338B(g) for the Public wellness provider Act or under circumstances program described in section 338I of such Act. ”

2009—Subsec. (i). Pub. L. 111–5 included subsec. (i).

2008—Subsec. (a)(1 E that is)(). Pub. L. 110–343 replaced “ January 1, 2013 ” for “ January 1, 2010 ”.

2004—Subsec. ( ag ag ag e)(8). Pub. L. 108–357, § 896(a), amended heading and text of par. (8) generally speaking. Ahead of amendment, text read as follows: “For purposes of determining income of the debtor from release of indebtedness, in case a debtor company transfers stock up to a creditor in satisfaction of the indebtedness, such firm will be addressed as having pleased the indebtedness with a sum of money add up to the reasonable market worth for the stock. ”

2002—Subsec. (d)(7)(A). Pub. L. 107–147 inserted “, including by perhaps perhaps maybe not taking into consideration cash call under area 1366(a) any quantity excluded under subsection (a) for this area” before period at end.

1998—Subsec. (f)(2). Pub. L. 105–206, § 6004(f)(1), amended concluding provisions generally speaking. Ahead of amendment, concluding conditions read the following: “The term ‘student loan’ includes any loan produced by an academic organization therefore described or by the organization exempt from taxation under part 501(a) to refinance that loan conference certain requirements of this preceding phrase. ”

Subsec. (f)(3). Pub. L. 105–206, § 6004(f)(2), hit away “(or by a company described in paragraph (2)( ag E) from funds given by a business described in paragraph (2 d) that is)(” after “paragraph (2)(D)”.

1997—Subsec. (f)(2). Pub. L. 105–34, § 225(a)(1), included subpar. (D) and concluding conditions and hit out subpar that is former. (D) which read the following: “any academic organization so described pursuant to an understanding with any entity described in subparagraph (A), (B), or (C) under that your funds from where the mortgage had been made had been supplied to such academic company. ”

1996—Subsec. (d)(9)(A). Pub. L. 104–188 replaced “paragraph (3)(C)” for “paragraph (3)(B)”.

Subsec. (a)(2)(B). Pub. L. 103–66, § 13150(c)(2), amended going and text of subpar. (B) generally speaking. Just before amendment, text read the following: “Subparagraph (C) of paragraph (1) shall perhaps not connect with a release towards the degree the taxpayer is insolvent. ”

Subsec. (b)(2 C that is (E). Pub. L. 103–66, § 13226(b)(1), included subpar. (C) and redesignated previous subpars. (C) and (D) as (D) and (E), correspondingly. Former subpar. (E) redesignated (F).

Subsec. (b)(2)(F). Pub. L. 103–66, § 13226(b)(2), included subpar. (F). Former subpar. (F) redesignated (G).

Subsec. (b)(3)(B). Pub. L. 103–66, § 13226(b)(3)(A), amended going and text of subpar. (B) generally speaking. Prior to amendment, text read the following: “The reductions described in subparagraphs (B) and ( E) of paragraph (2) will be 33? cents for every single buck excluded by subsection (a). ”

Subsec. (b)(4)(B). Pub. L. 103–66, § 13226(b)(3)(B), substituted “(D)” for “(C)” in going and text.

Subsec. (b)(4)(C). Pub. L. 103–66, § 13226(b)(3)(C), substituted “(G)” for “(E)” in going and text.

Subsec. (d). Pub. L. 103–66, § 13150(c)(3)(B), substituted “certain provisions” for “subsections (a), (b) and (g)” in heading.

Subsec. (d)(6), (7)(A). Pub. L. 103–66, § 13150(c)(3)(A), (C), substituted “Certain provisions” for “Subsections (a), (b) and (g)” in heading and “subsections (a), (b), (c), and (g)” for “subsections (a), (b), and (g)” in text.

Subsec. (d)(7)(B). Pub. L. 103–66, § 13150(c)(4), placed at end “The preceding phrase shall perhaps maybe not connect with any release to your level that subsection (a)(1)(D) pertains to such release. ”

Subsec. (d)(9)(A). Pub. L. 103–66, § 13150(c)(5), inserted “or underneath paragraph (3)(B) of subsection (c)” after “subsection (b)”.

Subsec. ( e)(6). Pub. L. 103–66, § 13226(a)(2)(B), substituted “Except as supplied in regulations, for” for “For”.

Subsec. ( ag e)(8). Pub. L. 103–66, § 13226(a)(1)(B), amended going and text of par. (8) generally speaking. Ahead of amendment, text read the following: “For purposes of determining earnings of this debtor from release of indebtedness, the stock for financial obligation exclusion shall perhaps not apply—

“(A) towards the issuance of nominal or token stocks, or

“(B) with regards to an unsecured creditor, in which the ratio associated with value for the stock gotten by such unsecured creditor to your quantity of their indebtedness terminated or exchanged for stock when you look at the exercise is significantly less than 50 per cent of an equivalent ratio computed for several unsecured creditors playing the exercise.

Any stock that is stock that is disqualifiedas defined in paragraph (10)(B)(ii)) shall never be treated as stock for purposes for this paragraph. ”

Subsec. ( e)(10), (11). Pub. L. 103–66, § 13226(a)(1)(A), redesignated par. (11) as (10) and hit away par that is former. (10) which linked to satisfaction of indebtedness by transfer of corporation’s stock.

Subsec. (g)(3)(B). Pub. L. 103–66, § 13226(b)(3)(D), substituted “subparagraphs (A), (B), (C), (D), (F), and (G)” for “subparagraphs (A), (B), (C), and (E)” and “subparagraphs (B), (C), and (G)” for “subparagraphs (B) and (E)” and inserted before duration at end “and the feature described in subparagraph (F) of subsection (b)(2) towards the level due to any activity credit carryover” that is passive.

1990—Subsec. ( e)(8). Pub. L. 101–508, § 11325(b)(2), placed supply at end that any stock that is a disqualified stock, as therefore defined, not be addressed as stock for purposes of the paragraph.

Subsec. ( ag ag e)(10)(B). Pub. L. 101–508, § 11325(b)(1), replaced at risk of the one that read: “Exception for name 11 situations and debtors that are insolvent and amended text generally speaking. Just before amendment, text read the following: “Subparagraph (A) shall maybe maybe not use within the full instance of a debtor in a name 11 instance or even the degree the debtor is insolvent. ”

Subsec. (g)(1)(B). Pub. L. 101–508, § 11813(b)(6), replaced “section 49(a)(1)(D)(iv)” for “section 46(c)(8)(D)(iv)”.

Subsec. (a)(2). Pub. L. 100–647, § 1004(a)(2), amended par. (2) generally speaking. Ahead of amendment, par. (2) read the following: “Subparagraph (B) of paragraph (1) shall perhaps perhaps not affect a release which happens in a name 11 instance. ”

Subsec. (b). Pub. L. 100–647, § 1004(a)(3), struck down “in name 11 instance or insolvency” after “Reduction of tax attributes” in heading and replaced “subparagraph (A), (B), or (C)” for “subparagraph (A) or (B)” in text of par. (1).

Subsec. (d). Pub. L. 100–647, § 1004(a)(6)(B), which directed amendment of subsec. (d) heading by replacing “subsections (a), (b), and g that is(” for “subsections (a), and (b)”, ended up being performed by simply making the replacement for “subsections (a) and (b)” due to the fact likely intent of Congress.

Subsec. (d)(6). Pub. L. 100–647, § 1004(a)(6)(A), (C), replaced “Subsections (a), (b), and (g)” for “Subsections (a) and (b)” in going and “subsections (a), (b), and (g)” for “subsections (a) and (b)” in text.

Subsec. (d)(7)(A). Pub. L. 100–647, § 1004(a)(6)(A), (C), replaced “Subsections (a), (b), and g that is(” for “Subsections (a) and (b)” in going and “subsections (a), (b), and (g)” for “subsections (a) and (b)” in text.

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