2018—Subsec. (b)(9). Pub. L. 115–141, § 401(a)(114), substituted “Repurchase” for “Repurchased” in heading.

Subsec. (c)(1). Pub. L. 115–141, § 401(a)(115), substituted “regulations prescribe” for “regulations prescribed”.

Pub. L. 95–600, title III, § 372(c), Nov. 6, 1978, 92 Stat. 2862, provided that: “The amendments made by this section [enacting this section] shall apply to taxable years beginning after September 30, 1979.”