Section, Pub. L. 86–339, § 5, Sept. 21, 1959, 73 Stat. 604; Pub. L. 100–581, title II, § 216, Nov. 1, 1988, 102 Stat. 2941, which related to tax exemptions for equalization allotments and cash payments received in lieu thereof, was omitted from the Code as being of special and not general application.