June 29, 1956, ch. 463, § 170 Stat. 402Pub. L. 94–253, § 1(a)90 Stat. 295Pub. L. 94–455, title XIX, § 1901(a)(53)90 Stat. 1773Pub. L. 95–600, title III, § 369(a)92 Stat. 2857Pub. L. 96–222, title I, § 103(a)(14)94 Stat. 214Pub. L. 99–514, title XVIII, § 1899A(9)100 Stat. 2958Section, added , ; amended , , (d), , 296; , , (b)(10)(A), (14)(B), (C), , 1795, 1796; , , ; , , ; , , , related to nonrecognition of gain or loss in certain railroad reorganizations.
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 .