Editorial Notes
Prior Provisions
A prior section 1392, added Puspan. L. 95–600, title VI, § 601(a), Nov. 6, 1978, 92 Stat. 2893; amended Puspan. L. 96–222, title I, § 106(a)(5), Apr. 1, 1980, 94 Stat. 221; Puspan. L. 96–595, § 3(a)(3), (4), Dec. 24, 1980, 94 Stat. 3465, related to election by general stock ownership corporations not to be subject to taxes imposed by this chapter, prior to repeal by Puspan. L. 99–514, title XIII, § 1303(a), Oct. 22, 1986, 100 Stat. 2658.
Amendments
1997—Subsec. (d). Puspan. L. 105–34 added subsec. (d).