Effective Date
[Pub. L. 96–223, title IV, § 403(a)(3)], Apr. 2, 1980, [94 Stat. 304], as amended by [Pub. L. 99–514, § 2], Oct. 22, 1986, [100 Stat. 2095], provided that: “The amendments made by paragraphs (1) and (2) [enacting this section] shall apply to qualified liquidations (within the meaning of section 473(c) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) in taxable years ending after October 31, 1979.”