Section, added [Pub. L. 92–178, title III, § 303(a)], Dec. 10, 1971, [85 Stat. 521]; amended [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834]; [Pub. L. 95–30, title IV, § 402(a)(1)]–(3), May 23, 1977, [91 Stat. 155], related to amortization of certain expenditures for child care facilities.
Savings Provision
For provisions that nothing in repeal by [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 [section 11821(b) of Pub. L. 101–508], set out as a note under [section 45K of this title].
