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31 gru 2017 · Pub. L. 107–16, title I, § 103(b), June 7, 2001, 115 Stat. 45, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2005 .”
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of— I.R.C. § 68 (a) (1) — 3 percent of the excess of adjusted gross income over the applicable amount, or. I.R.C. § 68 (a) (2) —
17 gru 2020 · Amendment by Pub. L. 103–66 applicable to taxable years beginning after Dec. 31, 1992, see section 13201(c) of Pub. L. 103–66, set out as a note under section 1 of this title. Effective Date of 1990 Amendment
Effective Date of Repeal. Repeal applicable to taxable years beginning after Dec. 31, 2017, see section 13001 (c) (1) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 11 of this title. Extension of Special Rule Relating to Qualified Timber Gain.
Amendment by section 13131(d)(2) of Pub. L. 103–66 applicable to taxable years beginning after Dec. 31, 1993, see section 13131(e) of Pub. L. 103–66, set out as a note under section 32 of this title.
For provisions that nothing in amendment by section 11801 of Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see ...
In the case of an individual, the miscellaneous itemized deductions for any taxable year shall be allowed only to the extent that the aggregate of such deductions exceeds 2 percent of adjusted gross income.
