Section, added [Pub. L. 98–369, div. A, title I, § 75(a)], July 18, 1984, [98 Stat. 594]; amended [Pub. L. 99–514, title XVIII, § 1805(c)(1)], Oct. 22, 1986, [100 Stat. 2810], related to transfers of partnership and trust interests by corporations.
Effective Date of Repeal
Repeal effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, [Pub. L. 99–514], to which such amendment relates, see [section 1019(a) of Pub. L. 100–647], set out as an Effective Date of 1988 Amendment note under [section 1 of this title].
