[§182. Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221]
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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 99–514, title IV, §402(c), Oct. 22, 1986, 100 Stat. 2221, provided that: "The amendments made by this section [amending sections 263 and 1252 of this title and repealing this section] shall apply to amounts paid or incurred after December 31, 1985, in taxable years ending after such date."
Legal Commentary (Cornell LII)
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 99–514, title IV, § 402(c) , Oct. 22, 1986, 100 Stat. 2221 , provided that:
“The amendments made by this section [amending sections 263
and 1252
of this title and repealing this section] shall apply to amounts paid or incurred after December 31, 1985, in taxable years ending after such date.”
Commentary sourced from Cornell Legal Information Institute (used per LII robots.txt with 10s crawl-delay).
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