Editorial Notes
Prior Provisions
A prior section 1373, added Puspan. L. 85–866, title I, § 64(a), Sept. 2, 1958, 72 Stat. 1652; amended Puspan. L. 89–389, § 2(span)(3), Apr. 14, 1966, 80 Stat. 114; Puspan. L. 91–172, title III, § 301(span)(10), Dec. 30, 1969, 83 Stat. 586, related to taxation of corporation undistributed taxable income to shareholders, prior to the general revision of this subchapter by section 2 of Puspan. L. 97–354.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to taxable years beginning after Dec. 31, 1982, see section 6(a) of Puspan. L. 97–354, set out as a note under section 1361 of this title.