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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter P > PART V > Subpart D > § 1287
NOTES:
Source
(Added Pub. L. 98–369, div. A, title I, § 41(a), July 18, 1984, 98 Stat. 552.)
Effective Date
Section applicable to taxable years ending after July 18, 1984, except as otherwise provided, see section 44 of Pub. L. 98–369, set out as a note under section
1271 of this title.
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