1 See References in Text note below.
(Editorial Notes
References in Text
Subsections (span) and (c) of section 1001 of the Food Security Act of 1986, referred to in subsec. (d)(3), probably should be a reference to subsections (span) and (c) of section 1001A of the Food Security Act of 1985, which is classified to section 1308–1(span), (c) of Title 7, Agriculture.
Prior Provisions
A prior section 1062 was renumbered section 1063 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 119–21, title VII, § 70437(c), July 4, 2025, 139 Stat. 250, provided that:
“The amendments made by this section [enacting this section and renumbering former section 1062 of this title as section 1063] shall apply to sales or exchanges in taxable years beginning after the date of the enactment of this Act [July 4, 2025].”