Section, added [Pub. L. 92–178, title VII, § 702(a)], Dec. 10, 1971, [85 Stat. 561]; amended [Pub. L. 93–625], §§ 11(d), 12(b), Jan. 3, 1975, [88 Stat. 2120]; [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834], related to contributions to candidates for public office.
A prior section 218 was renumbered [section 224 of this title].
Effective Date of Repeal
Repeal effective with respect to contributions the payment of which is made after Dec. 31, 1978, in taxable years beginning after such date, see [section 113(d) of Pub. L. 95–600], set out as an Effective Date of 1978 Amendment note under [section 24 of this title].
