Pub. L. 91–172, title II, § 211(a)83 Stat. 566Pub. L. 92–178, title III, § 305(a)85 Stat. 524Pub. L. 94–455, title II, § 206(a)90 Stat. 1535Pub. L. 97–354, § 5(a)(36)96 Stat. 1695Pub. L. 98–369, div. A, title X, § 1001(b)(23)98 Stat. 1012Section, added , , ; amended , , ; , (b)(1), (2), title XIV, § 1402(b)(1)(Z), (2), title XIX, §§ 1901(b)(3)(K), 1906(b)(13)(A), , , 1732, 1793, 1834; , , ; , (e), , , related to gain from disposition of property used in farming where farm losses offset nonfarm income.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 492(d) of Pub. L. 98–369section 170 of this titleRepeal applicable to taxable years beginning after , see , set out as an Effective Date of 1984 Amendment note under .