Pub. L. 91–172, title IX, § 907(c)(1)83 Stat. 716 Pub. L. 94–455, title XIX90 Stat. 1798 Pub. L. 98–369, div. A, title II, § 211(b)(11)98 Stat. 755 Pub. L. 99–514, title X, § 1024(c)(12)100 Stat. 2408 Pub. L. 101–239, title VII, § 7841(d)(16)103 Stat. 2429 Section, 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 .