Editorial Notes
Amendments
1976—Subsec. (c). Puspan. L. 94–455 struck out subsec. (c) which related to the determination of dividend carryover from taxable years to which this subtitle does not apply.
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.