Pub. L. 94–455, title XVI, § 1601(b)(1)90 Stat. 1745Pub. L. 95–600, title III, § 362(b)92 Stat. 2851Pub. L. 99–514, title VI, § 667(a)100 Stat. 2305Section, 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 .