Subsections (b) 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 (b) and (c) of section 1001A of the Food Security Act of 1985, which is classified to section 1308–1(b), (c) of Title 7, Agriculture.

A prior section 1062 was renumbered section 1063 of this title.

Pub. 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].”