Section, added
Pub. L. 94–455, title II, § 201(a), Oct. 4, 1976,
90 Stat. 1525; amended
Pub. L. 95–600, title VII, § 701(m)(1), Nov. 6, 1978,
92 Stat. 2907;
Pub. L. 97–34, title II, § 262(a), (b), Aug. 13, 1981,
95 Stat. 264;
Pub. L. 97–248, title II, § 207(a)–(d), Sept. 3, 1982,
96 Stat. 431, 432;
Pub. L. 97–354, § 5(a)(24), Oct. 19, 1982,
96 Stat. 1694;
Pub. L. 98–369, div. A, title I, § 93(a), title VII, § 712(c), July 18, 1984,
98 Stat. 614, 947, related to amortization of real property construction period interest and taxes.