Section, [act Aug. 16, 1954, ch. 736], [68A Stat. 107]; [Pub. L. 85–866, title I, § 20(a)], Sept. 2, 1958, [72 Stat. 1615]; [Pub. L. 87–834, § 13(f)(4)], Oct. 16, 1962, [76 Stat. 1035]; [Pub. L. 88–272, title II, § 231(b)(4)], Feb. 26, 1964, [78 Stat. 105]; [Pub. L. 88–484, § 1(a)], Aug. 22, 1964, [78 Stat. 596]; [Pub. L. 89–570, § 1(b)(4)], Sept. 12, 1966, [80 Stat. 762]; [Pub. L. 91–172, title II, § 211(b)(4)], title V, § 514(b)(1), Dec. 30, 1969, [83 Stat. 570], 643; [Pub. L. 94–455, title II, § 205(c)(2)], title XIV, § 1402(b)(1)(B), (2), title XIX, §§ 1901(b)(3)(A), (I), 1906(b)(13)(A), Oct. 4, 1976, [90 Stat. 1535], 1731, 1732, 1792, 1793, 1834; [Pub. L. 97–34, title V, § 505(c)(2)], Aug. 13, 1981, [95 Stat. 332]; [Pub. L. 97–248, title II, § 222(e)(5)], Sept. 3, 1982, [96 Stat. 480]; [Pub. L. 98–369, div. A, title I], §§ 43(c)(1), 65(a)–(c), 135(a), title IV, § 492(b)(2), title X, § 1001(b)(2), (e), July 18, 1984, [98 Stat. 558], 584, 669, 854, 1011, 1012; [Pub. L. 99–514, title VI, § 631(e)(6)], title XVIII, §§ 1804(i)(1), 1899A(8), Oct. 22, 1986, [100 Stat. 2273], 2807, 2958; [Pub. L. 100–647, title I, § 1006(e)(18)], Nov. 10, 1988, [102 Stat. 3403]; [Pub. L. 104–188, title I, § 1702(h)(7)], Aug. 20, 1996, [110 Stat. 1874]; [Pub. L. 106–170, title V, § 532(c)(2)(D)], Dec. 17, 1999, [113 Stat. 1930]; [Pub. L. 107–147, title IV, § 417(24)(B)(i)], Mar. 9, 2002, [116 Stat. 57], related to collapsible corporations.
Effective Date of Repeal
Repeal applicable, except as otherwise provided, to taxable years beginning after Dec. 31, 2002, see [section 302(f) of Pub. L. 108–27], set out as an Effective and Termination Dates of 2003 Amendment note under [section 1 of this title].
