Section 370, added [Pub. L. 96–589, § 4(f)], Dec. 24, 1980, [94 Stat. 3404], related to termination of part.
Section 371, acts [Aug. 16, 1954, ch. 736], [68A Stat. 121]; Oct. 4, 1976, [Pub. L. 94–455, title XIX, § 1901(a)(50)], [90 Stat. 1773], related to reorganization in certain receivership and bankruptcy proceedings.
Section 372, acts [Aug. 16, 1954, ch. 736], [68A Stat. 122]; Sept. 2, 1958, [Pub. L. 85–866, title I, § 95(a)], [72 Stat. 1671]; Oct. 4, 1976, [Pub. L. 94–455, title XIX], §§ 1901(a)(51), (b)(14)(A), 1906(b)(13)(A), [90 Stat. 1773], 1795, 1834, related to basis in connection with certain receivership and bankruptcy proceedings.
Savings Provision
For provisions that nothing in repeal by [Pub. L. 101–508] be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see [section 11821(b) of Pub. L. 101–508], set out as a note under [section 45K of this title].
