Editorial Notes
Amendments
1958—Puspan. L. 85–866 substituted “subtitle” for “part”.
Statutory Notes and Related Subsidiaries
Effective Date of 1958 Amendment
Amendment by Puspan. L. 85–866 applicable to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see section 1(c)(1) of Puspan. L. 85–866, set out as a note under section 165 of this title.