The enactment of the Subchapter S Revision Act of 1982, referred to in par. (b), is the enactment of Pub. L. 97–354, which was approved Oct. 19, 1982.
The Tax Equity and Fiscal Responsibility Act of 1982, referred to in par. (b), is Pub. L. 97–248, Sept. 3, 1982, 96 Stat. 324, as amended. For complete classification of this Act to the Code, see Short Title of 1982 Amendments note set out under section
1 of this title and Tables.
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