Pub. L. 87–834, § 7(e)76 Stat. 986Pub. L. 91–172, title III, § 331(a)83 Stat. 596Section, acts , , ; , , , related to the treatment of capital gain deemed distributed in preceding years.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 701(h) of Pub. L. 94–455section 667 of this titleRepeal applicable to distributions made in taxable years beginning after , see , set out as an Effective Date of 1976 Amendment note under .