Editorial Notes
Codification
Section, Pub. L. 86–339, § 5, Sept. 21, 1959, 73 Stat. 604; Pub. L. 100–581, title II, § 216, Nov. 1, 1988, 102 Stat. 2941, which related to tax exemptions for equalization allotments and cash payments received in lieu thereof, was omitted from the Code as being of special and not general application.
Take Action
Your position
Add a comment
to comment on this section.
Annotate the text
Highlight any passage on the Full Text tab to attach a note. Annotations appear on the Annotations tab.