Compiled July, 2014
Our review of the annotated history for Title 26, United States Code section 7479 reveals the following legislative history. Each public law (hereinafter referred to as Pub.L.) represents a separate congressional enactment or bill.
Added: Pub.L. 105–34, title V, § 505(a), August 5, 1997, 111 Stat. 854
Amended: Pub.L. 105–206, title III, § 3104(b), title VI, § 6007(d), July 22, 1998, 112 Stat. 732, 809 to substitute “an estate (or with respect to any property included therein),” for “an estate,” and to add subdivision (c)
Two public laws affected your section of interest.
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