Pub. L. 110–343, div. C, title VII, § 707(a)122 Stat. 3923Pub. L. 113–295Section, added , , , related to expensing of qualified disaster expenses. Repeal was executed to this section, which is in part VI of subchapter B of chapter 1, to reflect the probable intent of Congress, notwithstanding directory language of , which repealed section 198A in part VI of subchapter A of chapter 1.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 221(b) of Pub. L. 113–295section 1 of this titleRepeal effective , subject to a savings provision, see , set out as an Effective Date of 2014 Amendment note under .