Amendments
1986—Subsec. (b)(3). [Pub. L. 99–514] substituted “section 144(a)(3)” for “section 103(b)(6)(C)”.
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by [Pub. L. 99–514] applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of [Pub. L. 99–514], set out as an Effective Date; Transitional Rules note under section 141 of this title.
Effective Date
[Pub. L. 97–248, title II, § 250(c)], Sept. 3, 1982, [96 Stat. 529], provided that: “The amendments made by this section [enacting this section] shall apply to taxable years beginning after December 31, 1982.”