Editorial Notes
Codification

Section, Pub. L. 91–413, § 2, Sept. 25, 1970, 84 Stat. 865, which exempted funds distributed under former sections 609b and 609b–1 of this title from Federal and State income taxes and set forth provisions relating to payment of shares to minors and persons under legal disability, was omitted from the Code as being of special and not general application.