Amendments
1976—Subsec. (b)(1). [Pub. L. 94–283, § 305(c)], substituted “limitations” for “limitation”.
Subsec. (c). [Pub. L. 94–283, § 306(b)(2)], added subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment
Amendment by [section 306(b)(2) of Pub. L. 94–283] effective May 11, 1976, see [section 306(c) of Pub. L. 94–283], set out as a note under section 9002 of this title.
Effective Date
Section applicable with respect to taxable years beginning after Dec. 31, 1974, see [section 410(c)(1) of Pub. L. 93–443], set out as an Effective Date of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.