Section, added [Pub. L. 91–172, title II, § 211(a)], Dec. 30, 1969, [83 Stat. 566]; amended [Pub. L. 92–178, title III, § 305(a)], Dec. 10, 1971, [85 Stat. 524]; [Pub. L. 94–455, title II, § 206(a)], (b)(1), (2), title XIV, § 1402(b)(1)(Z), (2), title XIX, §§ 1901(b)(3)(K), 1906(b)(13)(A), Oct. 4, 1976, [90 Stat. 1535], 1732, 1793, 1834; [Pub. L. 97–354, § 5(a)(36)], Oct. 19, 1982, [96 Stat. 1695]; [Pub. L. 98–369, div. A, title X, § 1001(b)(23)], (e), July 18, 1984, [98 Stat. 1012], related to gain from disposition of property used in farming where farm losses offset nonfarm income.
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 1983, see [section 492(d) of Pub. L. 98–369], set out as an Effective Date of 1984 Amendment note under [section 170 of this title].
