Section, added
Pub. L. 94–455, title II, § 212(a)(1), Oct. 4, 1976,
90 Stat. 1545; amended
Pub. L. 99–514, title VI, § 631(e)(13), Oct. 22, 1986,
100 Stat. 2275, related to basis limitation for player contracts transferred in connection with the sale of a franchise.