Pub. L. 92–178, title III, § 303(a)85 Stat. 521Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 95–30, title IV, § 402(a)(1)91 Stat. 155Section, added , , ; amended , , ; –(3), , , related to amortization of certain expenditures for child care facilities.
Statutory Notes and Related Subsidiaries
Savings Provision
Pub. L. 101–508section 11821(b) of Pub. L. 101–508section 45K of this titleFor provisions that nothing in repeal by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .