Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 10; Feb. 26, 1964,
Pub. L. 88–272, title II, § 232(f)(1), title III, § 301(b)(1), (3),
78 Stat. 111, 140; Dec. 30, 1969,
Pub. L. 91–172, title VIII, § 802(c)(1)–(3),
83 Stat. 677, 678; Dec. 10, 1971,
Pub. L. 92–178, title III, § 301(b),
85 Stat. 520, related to rules for optional tax.