Prior Provisions
A prior section 2098, [Pub. L. 92–181, title II, § 2].17, Dec. 10, 1971, [85 Stat. 602]; [Pub. L. 99–205, title II, § 205(e)(16)], Dec. 23, 1985, [99 Stat. 1705]; [Pub. L. 100–233, title VIII, § 805(j)], Jan. 6, 1988, [101 Stat. 1715], related to taxation, prior to the general amendment of this subchapter by [Pub. L. 100–233, § 401].
A prior section 2.16 of [Pub. L. 92–181] was renumbered section 2.15 and is classified to section 2097 of this title.
Amendments
1988—[Pub. L. 100–399, § 401(x)], substituted “derived therefrom, shall” for “derived therefrom shall”, “by the associations” for “by the banks”, and “3124” for “742(a)”.
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by [Pub. L. 100–399] effective immediately after amendment made by [section 401 of Pub. L. 100–233], which was effective 6 months after Jan. 6, 1988, see [section 1001(b) of Pub. L. 100–399], set out as a note under section 2002 of this title.
Effective Date
[Pub. L. 100–233, title IV, § 401], Jan. 6, 1988, [101 Stat. 1622], provided that this section is effective 6 months after Jan. 6, 1988.