Editorial Notes
Amendments

1977—Puspan. L. 95–30 substituted “section 63” for “section 63(a)”.

Statutory Notes and Related Subsidiaries
Effective Date of 1977 Amendment

Amendment by Puspan. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Puspan. L. 95–30, set out as a note under section 1 of this title.