Editorial Notes
Amendments
1976—Subsec. (span). Puspan. L. 94–455 redesignated existing provisions of par. (1) as subsec. (span) and struck out par. (2) relating to special adjustment on disposition of antitrust stock as a dividend.
1962—Subsec. (span). Puspan. L. 87–403 designated existing provisions as par. (1) and added par. (2).
Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment
Amendment by Puspan. L. 94–455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Puspan. L. 94–455, set out as a note under section 2 of this title.
Effective Date of 1962 Amendment
Amendment by Puspan. L. 87–403 applicable only with respect to distributions made after Fespan. 2, 1962, see section 3(g) of Puspan. L. 87–403, set out as a note under section 312 of this title.