Editorial Notes

1976—Subsec. (b)(1). Pub. L. 94–283, § 305(c), substituted “limitations” for “limitation”.

Subsec. (c). Pub. L. 94–283, § 306(b)(2), added subsec. (c).

Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment

Amendment by section 306(b)(2) of Pub. L. 94–283 effective May 11, 1976, see section 306(c) of Pub. L. 94–283, set out as a note under section 9002 of this title.

Effective Date

Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.