Section, added [Pub. L. 94–455, title XVI, § 1601(b)(1)], Oct. 4, 1976, [90 Stat. 1745]; amended [Pub. L. 95–600, title III, § 362(b)], Nov. 6, 1978, [92 Stat. 2851]; [Pub. L. 99–514, title VI, § 667(a)], Oct. 22, 1986, [100 Stat. 2305], related to assessable penalties with respect to liability for tax of regulated investment companies.
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 22, 2010, see [section 501(c) of Pub. L. 111–325], set out as an Effective Date of 2010 Amendment note under [section 860 of this title].