Section text and notes
Pub. L. 96–589, § 4(f)94 Stat. 3404 Section 370, added , , , related to termination of part.
Aug. 16, 1954, ch. 736 68A Stat. 121 Pub. L. 94–455, title XIX, § 1901(a)(50)90 Stat. 1773 Section 371, acts , ; , , , related to reorganization in certain receivership and bankruptcy proceedings.
Aug. 16, 1954, ch. 736 68A Stat. 122 Pub. L. 85–866, title I, § 95(a)72 Stat. 1671 Pub. L. 94–455, title XIX90 Stat. 1773 Section 372, acts , ; , , ; , , §§ 1901(a)(51), (b)(14)(A), 1906(b)(13)(A), , 1795, 1834, related to basis in connection with certain receivership and bankruptcy proceedings.
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 .