Section, added [Pub. L. 95–600, title VI, § 601(b)(4)], Nov. 6, 1978, [92 Stat. 2896]; amended [Pub. L. 96–595, § 3(b)], Dec. 24, 1980, [94 Stat. 3466], related to returns of general stock ownership corporations.
Effective Date of Repeal
Repeal effective Oct. 22, 1986, see [section 1311(f) of Pub. L. 99–514], as amended, set out as an Effective Date; Transitional Rules note under section 141 of this title.