Pub. L. 91–172, title VII, § 707(a)83 Stat. 674Pub. L. 93–625, § 3(d)88 Stat. 2109Section, added , , ; amended , , , provided for an allowance of an amortization deduction for certain coal mine safety equipment, the method of election and termination of such deduction, the definition of term “certified coal mine safety equipment”, and special rules applicable to the amortization deduction.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 1901(d) of Pub. L. 94–455section 2 of this titleRepeal effective for taxable years beginning after , see , set out as an Effective Date of 1976 Amendment note under .