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NOTES:


Source

(Added Pub. L. 97–248, title II, § 250(a), Sept. 3, 1982, 96 Stat. 528; amended Pub. L. 99–514, title XIII, § 1301(j)(4), Oct. 22, 1986, 100 Stat. 2657.)

Amendments

1986—Subsec. (b)(3). Pub. L. 99–514 substituted “section 144 (a)(3)” for “section 103 (b)(6)(C)”.

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–514 applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.

Effective Date

Section 250(c) of Pub. L. 97–248 provided that: “The amendments made by this section [enacting this section] shall apply to taxable years beginning after December 31, 1982.”


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