Editorial Notes
Amendments
1976—Subsec. (c). Puspan. L. 94–455 added subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment
Puspan. L. 94–455, title XXI, § 2104(span), Oct. 4, 1976, 90 Stat. 1902, provided that:
“The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1975.”