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Notes

§5708. Losses caused by disaster — Lineage

26 U.S.C. § 5708

How this provision came to be

  1. Oct 4, 2004 Amendment Pub. L. 108–311 — Working Families Tax Relief Act of 2004 See what changed
  2. Nov 23, 1988 Amendment Pub. L. 100–707 — Disaster Relief and Emergency Assistance Amendments of 1988
  3. Oct 4, 1976 Amendment Pub. L. 94–455 — Tax Reform Act of 1976
  4. May 22, 1974 Amendment Pub. L. 93–288 — Robert T. Stafford Disaster Relief and Emergency Assistance Act
  5. Dec 31, 1970 Amendment Pub. L. 91–606 — Disaster Relief Act of 1970
  6. Sep 30, 1950 Amendment inferred Amendment recorded in the notes
  7. Sep 2, 1958 Enacted Pub. L. 85–859 — Excise Tax Technical Changes Act of 1958

Release history

4 of 402 release points changed the text.

  1. reading now Public Law 119-102
  2. 381 release points — no change to the text
  3. 8 release points — no change to the text
  4. Jan 3, 2005 Public Law 108-498 Text changed See what changed
  5. 3 release points — no change to the text
  6. Jan 2, 2001 Public Law 106-580 Text changed See what changed
  7. 5 release points — no change to the text
  8. Jan 4, 1995 Public Law 103-465 Text changed