Pub. L. 91–172, title IX, § 907(c)(1)83 Stat. 716Pub. L. 94–455, title XIX90 Stat. 1798Pub. L. 98–369, div. A, title II, § 211(b)(11)98 Stat. 755Pub. L. 99–514, title X, § 1024(c)(12)100 Stat. 2408Pub. L. 101–239, title VII, § 7841(d)(16)103 Stat. 2429Section, added , , ; amended , §§ 1901(b)(25), 1906(b)(13)(A), , , 1834; , , ; , title XVIII, § 1899A(20), , , 2959; , , , related to special loss carryover rules.
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 .