Editorial Notes
Codification
Pub. L. 95–395, title II, § 202Pub. L. 96–601, § 5(a)94 Stat. 3499 Pub. L. 99–514, § 2100 Stat. 2095 Section, , as added , , ; amended , , , which related to deferral of capital gains, was omitted from the Code as being of special and not general application.