Section, added
Pub. L. 92–178, title VII, §701(a), Dec. 10, 1971, 85 Stat. 560
, §41; amended
Pub. L. 93–625, §§11(a)–(c), (e), 12(a), Jan. 3, 1975, 88 Stat. 2119
, 2120;
Pub. L. 94–455, title V, §503(b)(4), title XIX, §§1901(b)(1)(B), (H)(ii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1562
, 1790, 1791, 1834;
Pub. L. 95–600, title I, §113(c), Nov. 6, 1978, 92 Stat. 2778
;
Pub. L. 97–473, title II, §202(b)(1), Jan. 14, 1983, 96 Stat. 2609
;
Pub. L. 98–21, title I, §122(c)(1), Apr. 20, 1983, 97 Stat. 87
; renumbered §24 and amended
Pub. L. 98–369, div. A, title IV, §§471(c), 474(f), July 18, 1984, 98 Stat. 826
, 831, related to contributions to candidates for public office.
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99–514, set out as an Effective Date of 1986 Amendment note under section 1 of this title.