Editorial Notes
Codification

Section, acts Aug. 27, 1954, ch. 1009, § 17, 68 Stat. 876; Aug. 2, 1956, ch. 880, § 3, 70 Stat. 936, which related to tax exemptions for assets distributed pursuant to this subchapter and valuation of such assets for the purpose of determining income taxes on gains or losses thereon, was omitted from the Code as being of special and not general application.