Section, acts Oct. 16, 1962, Pub. L. 87–834, § 7(e),
76 Stat. 986; Dec. 30, 1969, Pub. L. 91–172, title III, § 331(a),
83 Stat. 596, related to the treatment of capital gain deemed distributed in preceding years.
Effective Date of Repeal
Repeal applicable to distributions made in taxable years beginning after Dec. 31, 1975, see section 701(h) ofPub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section
667 of this title.
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