act Aug. 16, 1954, ch. 736 68A Stat. 119 Section, , , related to cross reference for rules relating to effect on earnings and profits of transactions to which this part applies.
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 .