Prior Provisions
A prior section 1392, added [Pub. L. 95–600, title VI, § 601(a)], Nov. 6, 1978, [92 Stat. 2893]; amended [Pub. L. 96–222, title I, § 106(a)(5)], Apr. 1, 1980, [94 Stat. 221]; [Pub. L. 96–595, § 3(a)(3)], (4), Dec. 24, 1980, [94 Stat. 3465], related to election by general stock ownership corporations not to be subject to taxes imposed by this chapter, prior to repeal by [Pub. L. 99–514, title XIII, § 1303(a)], Oct. 22, 1986, [100 Stat. 2658].