Editorial Notes
Prior Provisions
A prior section 1054 was renumbered section 1062 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable with respect to taxable years beginning after Dec. 31, 1959, see section 8(d) of Puspan. L. 86–779, set out as an Effective Date of 1960 Amendment note under section 162 of this title.