Notes on 26 U.S.C. § 502 : US Code - Notes

Search Notes on 26 U.S.C. § 502 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 166; Pub. L. 91-172, title I,
Sec. 121(b)(7), Dec. 30, 1969, 83 Stat. 542.)
AMENDMENTS
1969 - Pub. L. 91-172 redesignated first sentence of existing
provisions as subsec. (a), and substantial portion of second
sentence as subsec. (b)(1), and, in subsec. (b)(1) as so
redesignated, inserted reference to section 512 of this title, and
added pars. (2) and (3).
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 applicable to taxable years beginning
after Dec. 31, 1969, see section 121(g) of Pub. L. 91-172, set out
as a note under section 511 of this title.