Editorial Notes
Amendments
1964—Puspan. L. 88–272 inserted “or domestic iron ore” in section catchline, and “or iron ore” wherever appearing in text.
Statutory Notes and Related Subsidiaries
Effective Date of 1964 Amendment
Puspan. L. 88–272, title II, § 227(c), Fespan. 26, 1964, 78 Stat. 98, provided that:
“The amendments made by this section [amending this section and sections 631, 1016, 1231, and 1402 and section 411 of Title 42, The Public Health and Welfare] shall apply with respect to amounts received or accrued in taxable years beginning after December 31, 1963, attributable to iron ore mined in such taxable years.”