Pub. L. 91–172, title VIII, § 804(a)83 Stat. 685 Pub. L. 93–406, title II, § 2005(c)(14)88 Stat. 992 Pub. L. 94–455, title III, § 302(a)90 Stat. 1554 Pub. L. 95–600, title IV92 Stat. 2878 Pub. L. 95–600, title IV, § 441(a)Pub. L. 96–222, title I, § 104(a)(5)(B)94 Stat. 218 Section, added , , ; amended , , ; , , ; , §§ 441(a), 442(a), title VII, § 701(x)(1), (2), , , 2920; , as amended , , , provided for a 50-percent maximum rate on personal service income.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 101(f)(1) of Pub. L. 97–34section 1 of this titleRepeal effective for taxable years beginning after , see , set out as an Effective Date of 1981 Amendment note under .
Transitional Rule in Case of Taxable Year Beginning Before , and Ending After
Pub. L. 95–600, title IV, § 441(b)(2)92 Stat. 2878 Pub. L. 96–222, title I, § 104(a)(5)(A)94 Stat. 218 section 1348 of this titlesection 57(a)(9) of this title, , , as amended by , , , provided that in the case of a taxable year which began before , and ended after , the amount taken into account under subsec. (b)(2)(B) of by reason of be 50 percent of the lesser of the net capital gain for the taxable year or the net capital gain taking into account only gain or loss properly taken into account for the portion of the taxable year before .