The Agricultural Market Transition Act, referred to in subsec. (a), is title I of Pub. L. 104–127,
The Internal Revenue Code of 1986, referred to in subsec. (a), is classified to Title 26, Internal Revenue Code.
2000—Subsec. (a). Pub. L. 106–387 inserted “or a marketing assistance loan or loan deficiency payment under subtitle C of the Agricultural Market Transition Act (7 U.S.C. 7231 et seq.)” after “disaster loan”.
Pub. L. 106–387, § 1(a) [title VIII, § 845(c)],
Pub. L. 106–387, § 1(a) [title VIII, § 845(b)],