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
of this title and Tables.