Pub. L. 98–369, div. A, title I, § 75(a)98 Stat. 594Pub. L. 99–514, title XVIII, § 1805(c)(1)100 Stat. 2810Section, added , , ; amended , , , related to transfers of partnership and trust interests by corporations.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleRepeal effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as an Effective Date of 1988 Amendment note under .