Section 1101, added [May 9, 1956, ch. 240, § 10(a)], [70 Stat. 139]; amended Oct. 2, 1976, [Pub. L. 94–452, § 2(a)], [90 Stat. 1503]; Oct. 4, 1976, [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], [90 Stat. 1834]; Oct. 19, 1982, [Pub. L. 97–354, § 5(a)(34)], [96 Stat. 1695], related to distributions of property pursuant to Bank Holding Company Act.
Section 1102, added [May 9, 1956, ch. 240, § 10(a)], [70 Stat. 143]; amended Dec. 27, 1967, [Pub. L. 90–225, § 1], [81 Stat. 730]; Oct. 2, 1976, [Pub. L. 94–452, § 2(a)], [90 Stat. 1508]; Oct. 4, 1976, [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], [90 Stat. 1834], related to basis of property acquired in distributions, periods of limitation, allocation of earnings and profits, and itemization of property.
Section 1103, added [May 9, 1956, ch. 240, § 10(a)], [70 Stat. 144]; amended Oct. 2, 1976, [Pub. L. 94–452, § 2(a)], [90 Stat. 1509]; Oct. 4, 1976, [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], [90 Stat. 1834], related to definitions for this part.
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].
