Pub. L. 98–369, div. A, title II, § 211(a)98 Stat. 738Pub. L. 111–92, § 13(c)123 Stat. 2994Pub. L. 113–295, div. A, title II, § 221(a)(41)(J)128 Stat. 4044Section, added , , ; amended , , ; , , , related to operations loss deduction.
Pub. L. 86–69, § 2(a)73 Stat. 125Pub. L. 91–172, title I, § 121(b)(5)(B)83 Stat. 541Pub. L. 98–369, § 211(a)A prior section 810, added , , ; amended , title IX, § 907(a)(2), , , 715, related to rules for certain reserves, prior to the general revision of this part by .
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 13511(c) of Pub. L. 115–97section 381 of this titleRepeal applicable to losses arising in taxable years beginning after , see , set out as an Effective Date of 2017 Amendment note under .