Pub. L. 94–455, title II, § 201(a)90 Stat. 1525Pub. L. 95–600, title VII, § 701(m)(1)92 Stat. 2907Pub. L. 97–34, title II, § 262(a)95 Stat. 264Pub. L. 97–248, title II, § 207(a)96 Stat. 431Pub. L. 97–354, § 5(a)(24)96 Stat. 1694Pub. L. 98–369, div. A, title I, § 93(a)98 Stat. 614Section, added , , ; amended , , ; , (b), , ; –(d), , , 432; , , ; , title VII, § 712(c), , , 947, related to amortization of real property construction period interest and taxes.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 7831(d)(2) of Pub. L. 101–239section 263A of this titleIf any interest costs incurred after , are attributable to costs incurred before , the repeal of this section is applicable to such interest costs only to the extent such interest costs are attributable to costs which were required to be capitalized under section 263 of the Internal Revenue Code of 1954 and which would have been taken into account in applying this section (as in effect before its repeal) or, if applicable, section 266 of such Code, see , set out as an Effective Date note under .
section 803(d) of Pub. L. 99–514section 263A of this titleRepeal applicable to costs incurred after , in taxable years ending after such date, except as otherwise provided, see , set out as an Effective Date note under .