Pub. L. 85–866, title I, § 57(a)72 Stat. 1645Pub. L. 91–172, title IV, § 433(b)83 Stat. 624Pub. L. 94–455, title XIX, § 1901(b)(3)(F)90 Stat. 1793(Added , , ; amended , , ; , , .)
Editorial Notes
References in Text
Pub. L. 85–69972 Stat. 689section 684 of Title 15section 661 of Title 15The Small Business Investment Act of 1958, referred to in text, is , , , which is classified principally to chapter 14B (§ 661 et seq.) of Title 15, Commerce and Trade. Section 304 of the Small Business Investment Act of 1958, is classified to . For complete classification of this Act to the Code, see Short Title note set out under and Tables.
Amendments
Pub. L. 94–4551976— substituted “an ordinary loss” for “a loss from the sale or exchange of property which is not a capital asset”.
Pub. L. 91–1721969—Par. (1). substituted “stock received pursuant to the conversion privilege of convertible debentures” for “convertible debentures (including stock received pursuant to the conversion privilege)”.
Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment
Pub. L. 94–455section 1901(d) of Pub. L. 94–455section 2 of this titleAmendment by applicable with respect to taxable years beginning after , see , set out as a note under .
Effective Date of 1969 Amendment
Pub. L. 91–172section 433(d) of Pub. L. 91–172section 582 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective Date
section 57(d) of Pub. L. 85–866section 243 of this titleSection applicable with respect to taxable years beginning after , see , set out as an Effective Date of 1958 Amendment note under .