Section, added
Pub. L. 95–615, title II, § 203(a), Nov. 8, 1978,
92 Stat. 3100; amended
Pub. L. 96–222, title I, § 108(a)(1)(B), (F), Apr. 1, 1980.
94 Stat. 223, 225;
Pub. L. 96–608, § 1(a), Dec. 28, 1980,
94 Stat. 3550, related to a deduction for certain expenses of living abroad.