Section, acts [Aug. 16, 1954, ch. 736], [68A Stat. 37]; June 25, 1959, [Pub. L. 86–69, § 3(a)(2)], [73 Stat. 139]; Sept. 14, 1960, [Pub. L. 86–779, § 10(f)], [74 Stat. 1009]; Feb. 26, 1964, [Pub. L. 88–272, title II, § 201(c)], (d)(6)(C), [78 Stat. 32]; Nov. 13, 1966, [Pub. L. 89–809, title I, § 103(g)], [80 Stat. 1552]; Oct. 4, 1976, [Pub. L. 94–455, title X], §§ 1051(h)(2), 1053(d)(1), title XIX, § 1901(a)(20), [90 Stat. 1647], 1649, 1766; Apr. 2, 1980, [Pub. L. 96–223, title IV, § 404(a)], [94 Stat. 305]; Aug. 13, 1981, [Pub. L. 97–34, title III, § 302(b)(2)], [95 Stat. 272]; July 18, 1984, [Pub. L. 98–369, div. A, title V, § 542(b)], [98 Stat. 891], authorized partial exclusion of dividends received by individuals.
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 1986, see [section 612(c) of Pub. L. 99–514], set out as an Effective Date of 1986 Amendment note under [section 301 of this title].
