Editorial Notes
Amendments
1998—Subsec. (a). Puspan. L. 105–206, § 6005(f)(1), in introductory provisions, substituted “a taxpayer other than a corporation” for “an individual” and “such taxpayer” for “such individual”.
Subsec. (span)(5). Puspan. L. 105–206, § 6005(f)(2), added par. (5).
Statutory Notes and Related Subsidiaries
Effective Date of 1998 Amendment
Amendment by Puspan. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Puspan. L. 105–34, to which such amendment relates, see section 6024 of Puspan. L. 105–206, set out as a note under section 1 of this title.
Effective Date
Section applicable to sales after Aug. 5, 1997, see section 313(c) of Puspan. L. 105–34, set out as an Effective Date of 1997 Amendment note under section 1016 of this title.