Section 1232, acts [Aug. 16, 1954, ch. 736], [68A Stat. 326]; Sept. 2, 1958, [Pub. L. 85–866, title I], §§ 50(a), 51, [72 Stat. 1642], 1643; June 25, 1959, [Pub. L. 86–69, § 3(e)], [73 Stat. 140]; Sept. 2, 1964, [Pub. L. 88–563, § 5], [78 Stat. 845]; Dec. 30, 1969, [Pub. L. 91–172, title IV, § 413(a)], (b), [83 Stat. 609], 611; Oct. 4, 1976, [Pub. L. 94–455, title XIV, § 1402(b)(1)(S)], (2), title XIX, §§ 1901(b)(3)(I), (14)(D), 1904(b)(10)(C), [90 Stat. 1732], 1793, 1796, 1817; Aug. 13, 1981, [Pub. L. 97–34, title V, § 505(b)], [95 Stat. 331]; Sept. 3, 1982, [Pub. L. 97–248, title II], §§ 231(c), 232(b), title III, § 310(b)(6), [96 Stat. 499], 501, 599; Jan. 12, 1983, [Pub. L. 97–448, title III, § 306(a)(9)(B)], (C)(i), (ii), [96 Stat. 2403], 2404; July 18, 1984, [Pub. L. 98–369, div. A, title X, § 1001(b)(16)], (d), (e), [98 Stat. 1012], related to bonds and other evidences of indebtedness. See section 1271 et seq. of this title.
Section 1232A, added [Pub. L. 97–248, title II, § 231(a)], Sept. 3, 1982, [96 Stat. 496]; amended [Pub. L. 98–369, div. A, title II, § 211(b)(17)], July 18, 1984, [98 Stat. 756], related to original issue discount. See section 1271 et seq. of this title.
Section 1232B, added [Pub. L. 97–248, title II, § 232(a)], Sept. 3, 1982, [96 Stat. 499], related to stripped bonds. See [section 1286 of this title].
Effective Date of Repeal
Repeal applicable to taxable years ending after July 18, 1984, see [section 44 of Pub. L. 98–369], set out as an Effective Date note under [section 1271 of this title].
