Editorial Notes
Amendments

1988—Pub. L. 100–399 substituted “cooperative” for “taxable institution”.

Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment

Amendment by Pub. L. 100–399 effective as if enacted immediately after enactment of Pub. L. 100–233, which was approved Jan. 6, 1988, see section 1001(a) of Pub. L. 100–399, set out as a note under section 2002 of this title.