Section, added [Pub. L. 94–455, title XXI, § 2124(a)(1)], Oct. 4, 1976, [90 Stat. 1916]; amended [Pub. L. 95–600, title VII, § 701(f)(1)], (2), (7), Nov. 6, 1978, [92 Stat. 2900–2902]; [Pub. L. 96–222, title I, § 107(a)(1)(E)(ii)], Apr. 1, 1980, [94 Stat. 222]; [Pub. L. 96–541, § 2(a)], Dec. 17, 1980, [94 Stat. 3204], related to amortization of certain rehabilitation expenditures for certified historic structures.
Effective Date of Repeal
Repeal applicable to expenditures incurred after Dec. 31, 1981, in taxable years ending after such date, with exceptions, see [section 212(e) of Pub. L. 97–34], set out as an Effective Date of 1981 Amendment note under [section 46 of this title].
