Section, added [Pub. L. 91–172, title IV, § 431(a)], Dec. 30, 1969, [83 Stat. 618]; amended [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834], related to reserves for losses on loans of small business investment companies, etc.
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 1986, see [section 901(e) of Pub. L. 99–514], set out as an Effective Date of 1986 Amendment note under section 166 of this title.