A prior section
1393, added
Pub. L. 95–600, title VI, § 601(a), Nov. 6, 1978,
92 Stat. 2894; amended
Pub. L. 96–595, § 3(a)(5), (6), (8), Dec. 24, 1980,
94 Stat. 3465, related to taxation of general stock ownership corporation taxable income to shareholders, prior to repeal by
Pub. L. 99–514, title XIII, § 1303(a), Oct. 22, 1986,
100 Stat. 2658.