Section, added
Pub. L. 94–455, title XXI, § 2124(a)(1), Oct. 4, 1976,
90 Stat. 1916; amended
Pub. L. 95–600, title VII, § 701(f)(1), (2), (7), Nov. 6, 1978,
92 Stat. 2900–2902;
Pub. L. 96–222, title I, § 107(a)(1)(E)(ii), Apr. 1, 1980,
94 Stat. 222;
Pub. L. 96–541, § 2(a), Dec. 17, 1980,
94 Stat. 3204, related to amortization of certain rehabilitation expenditures for certified historic structures.