Section, added [Pub. L. 95–600, title I, § 105(b)(1)], Nov. 6, 1978, [92 Stat. 2773]; amended [Pub. L. 97–248, title III], §§ 307(a)(3), 308(a), Sept. 3, 1982, [96 Stat. 589], 591; [Pub. L. 98–67, title I, § 102(a)], Aug. 5, 1983, [97 Stat. 369]; [Pub. L. 98–369, div. A, title IV, § 474(r)(30)], title X, § 1042(d)(3), (4), July 18, 1984, [98 Stat. 845], 1044; [Pub. L. 99–514, title I, § 111(d)(2)], (3), Oct. 22, 1986, [100 Stat. 2108]; [Pub. L. 101–508, title XI, § 11111(c)], Nov. 5, 1990, [104 Stat. 1388–412]; [Pub. L. 103–66, title XIII, § 13131(d)(4)]–(6), Aug. 10, 1993, [107 Stat. 435]; [Pub. L. 103–465, title VII, § 721(c)], Dec. 8, 1994, [108 Stat. 5002], related to advance payment of earned income credit.
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 2010, see [section 219(c) of Pub. L. 111–226], set out as an Effective Date of 2010 Amendment note under [section 32 of this title].
