Pub. L. 101–239, title VII, § 7301(d)(1)103 Stat. 2347Pub. L. 101–508, title XI, § 11701(e)104 Stat. 1388–507section 133 of this titleSection, added , , ; amended , , , related to tax on disposition of employer securities to which former applied.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 1602(c) of Pub. L. 104–188section 133 of this titleRepeal applicable to loans made after , with exception and provisions relating to certain refinancings, see , set out as a note under former .