Section, Pub. L. 95–395, title II, § 202, as added Pub. L. 96–601, § 5(a), Dec. 24, 1980, 94 Stat. 3499; amended Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, which related to deferral of capital gains, was omitted from the Code as being of special and not general application.