26 USC 1379 - Transitional rules on enactment

U.S Code last checked for updates: May 02, 2024

§ 1379.

Transitional rules on enactment

(a)

Old elections

(b)

References to prior law included

(c)

Distributions of undistributed taxable income

(d)

Carryforwards

(e)

Preenactment and postenactment years defined

For purposes of this subsection—

(1)

Last preenactment year

(2)

1st postenactment year

(Added Pub. L. 97–354, § 2, Oct. 19, 1982, 96 Stat. 1686; amended Pub. L. 98–369, div. A, title VII, § 721(n), July 18, 1984, 98 Stat. 969.)

cite as: 26 USC 1379