Editorial Notes
Amendments
1988—Subsec. (a). Puspan. L. 100–647 substituted “paragraph (7)” for “paragraph (6)” in pars. (1) and (2).
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.
Effective Date
Section applicable to taxable years ending after July 18, 1984, and applicable to obligations issued after Sept. 3, 1982, and acquired after Mar. 1, 1984, see section 44 of Puspan. L. 98–369, set out as a note under section 1271 of this title.