Section, added
Pub. L. 100–203, title X, § 10413(a), Dec. 22, 1987,
101 Stat. 1330–436; amended
Pub. L. 100–647, title VI, § 6060(a), Nov. 10, 1988,
102 Stat. 3699, related to tax on certain dispositions of employer securities to which section
2057 applied.