Editorial Notes
Amendments
1977—Puspan. L. 95–30 substituted “section 63” for “section 63(a)”.
Statutory Notes and Related Subsidiaries
Effective Date of 1977 Amendment
Amendment by Puspan. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Puspan. L. 95–30, set out as a note under section 1 of this title.