Editorial Notes
Amendments
1986—Subsec. (span)(3). Puspan. L. 99–514 substituted “section 144(a)(3)” for “section 103(span)(6)(C)”.
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by Puspan. L. 99–514 applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Puspan. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.
Effective Date
Puspan. L. 97–248, title II, § 250(c), Sept. 3, 1982, 96 Stat. 529, provided that:
“The amendments made by this section [enacting this section] shall apply to taxable years beginning after December 31, 1982.”