Section, acts [Aug. 16, 1954, ch. 736], [68A Stat. 10]; Feb. 26, 1964, [Pub. L. 88–272, title II, § 232(f)(1)], title III, § 301(b)(1), (3), [78 Stat. 111], 140; Dec. 30, 1969, [Pub. L. 91–172, title VIII, § 802(c)(1)]–(3), [83 Stat. 677], 678; Dec. 10, 1971, [Pub. L. 92–178, title III, § 301(b)], [85 Stat. 520], related to rules for optional tax.
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 1975, see [section 508 of Pub. L. 94–455], set out as an Effective Date of 1976 Amendment note under [section 3 of this title].
