Section text and notes
Editorial Notes
Codification
Pub. L. 103–116, § 16107 Stat. 1137 Section, , , , which related to tax treatment of income and transactions, was omitted from the Code as being of special and not general application.
Public Law 119-102 (07/12/2026) , except 119-101
Omitted
Pub. L. 103–116, § 16107 Stat. 1137 Section, , , , which related to tax treatment of income and transactions, was omitted from the Code as being of special and not general application.