Pub. L. 94–455, title XVI, § 1601(b)(1)90 Stat. 1745 Pub. L. 95–600, title III, § 362(b)92 Stat. 2851 Pub. L. 99–514, title VI, § 667(a)100 Stat. 2305 Section, added , , ; amended , , ; , , , related to assessable penalties with respect to liability for tax of regulated investment companies.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 501(c) of Pub. L. 111–325section 860 of this titleRepeal applicable to taxable years beginning after , see , set out as an Effective Date of 2010 Amendment note under .