Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 103; Feb. 26, 1964,
Pub. L. 88–272, title II, § 225(g),
78 Stat. 89; Oct. 4, 1976,
Pub. L. 94–455, title XIX, §§ 1901(a)(44),
1906
(b)(13)(A),
1951
(b)(6)(A),
90 Stat. 1772, 1834, 1838, related to election as to recognition of gain in certain liquidations.