View all text of Part IV [§ 1377 - § 1379]
§ 1379. Transitional rules on enactment
(a) Old elections
(b) References to prior law included
(c) Distributions of undistributed taxable income
(d) Carryforwards
(e) Preenactment and postenactment years defined
For purposes of this subsection—
(1) Last preenactment year
(2) 1st postenactment year
(Added Pub. L. 97–354, § 2, Oct. 19, 1982, 96 Stat. 1686; amended Pub. L. 98–369, div. A, title VII, § 721(n), July 18, 1984, 98 Stat. 969.)