Section, added
Pub. L. 91–172, title II, § 211(a), Dec. 30, 1969,
83 Stat. 566; amended
Pub. L. 92–178, title III, § 305(a), Dec. 10, 1971,
85 Stat. 524;
Pub. L. 94–455, title II, § 206(a), (b)(1), (2), title XIV, § 1402(b)(1)(Z), (2), title XIX, §§ 1901(b)(3)(K),
1906
(b)(13)(A), Oct. 4, 1976,
90 Stat. 1535, 1732, 1793, 1834;
Pub. L. 97–354, § 5(a)(36), Oct. 19, 1982,
96 Stat. 1695;
Pub. L. 98–369, div. A, title X, § 1001(b)(23), (e), July 18, 1984,
98 Stat. 1012, related to gain from disposition of property used in farming where farm losses offset nonfarm income.