Section, added [Pub. L. 101–239, title VII, § 7301(d)(1)], Dec. 19, 1989, [103 Stat. 2347]; amended [Pub. L. 101–508, title XI, § 11701(e)], Nov. 5, 1990, [104 Stat. 1388–507], related to tax on disposition of employer securities to which former [section 133 of this title] applied.
Effective Date of Repeal
Repeal applicable to loans made after Aug. 20, 1996, with exception and provisions relating to certain refinancings, see [section 1602(c) of Pub. L. 104–188], set out as a note under former [section 133 of this title].