1976—Subsec. (c). Pub. L. 94–455 added subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment
Pub. L. 94–455, title XXI, § 2104(b), Oct. 4, 1976, 90 Stat. 1902, provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1975.”