Pub. L. 91–172, title IV, § 431(a)83 Stat. 618Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Section, added , , ; amended , , , related to reserves for losses on loans of small business investment companies, etc.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 901(e) of Pub. L. 99–514section 166 of this titleRepeal applicable to taxable years beginning after , see , set out as an Effective Date of 1986 Amendment note under .