Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 177: Repealed. Pub. L. 99–514, title II, § 241(a) , Oct. 22, 1986 , 100 Stat. 2181 ]
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Except as provided in paragraph (2), the amendments made by this section [amending sections 312 and 1016 of this title and repealing this section] shall apply to expenditures paid or incurred after December 31, 1986 . pursuant to a binding contract entered into before March 2, 1986 , or with respect to the development, protection, expansion, registration, or defense of a trademark or trade name commenced before March 2, 1986 , but only if not less than the lesser of $1,000,000 or 5 percent of the aggregate cost of such development, protection, expansion, registration, or defense has been incurred or committed before such date.
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