Editorial Notes
Codification
Pub. L. 91–259, § 484 Stat. 254 Section, , , , which exempted per capita distributions of judgment funds from Federal and State income taxes, was omitted from the Code as being of special and not general application.
Public Law 119-87 (04/30/2026)
Omitted
Pub. L. 91–259, § 484 Stat. 254 Section, , , , which exempted per capita distributions of judgment funds from Federal and State income taxes, was omitted from the Code as being of special and not general application.