Pub. L. 94–455, title XXI, § 2124(a)(1)90 Stat. 1916 Pub. L. 95–600, title VII, § 701(f)(1)92 Stat. 2900–2902 Pub. L. 96–222, title I, § 107(a)(1)(E)(ii)94 Stat. 222 Pub. L. 96–541, § 2(a)94 Stat. 3204 Section, added , , ; amended , (2), (7), , ; , , ; , , , related to amortization of certain rehabilitation expenditures for certified historic structures.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 212(e) of Pub. L. 97–34section 46 of this titleRepeal applicable to expenditures incurred after , in taxable years ending after such date, with exceptions, see , set out as an Effective Date of 1981 Amendment note under .