Pub. L. 100–203, title X, § 10413(a)101 Stat. 1330–436Pub. L. 100–647, title VI, § 6060(a)102 Stat. 3699Section, added , , ; amended , , , related to tax on certain dispositions of employer securities to which section 2057 applied.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 7304(a)(3) of Pub. L. 101–239section 409 of this titleRepeal applicable to estates of decedents dying after , see , set out as an Effective Date of 1989 Amendment note under .