Section, added
Pub. L. 101–239, title VII, § 7301(d)(1), Dec. 19, 1989,
103 Stat. 2347; amended
Pub. L. 101–508, title XI, § 11701(e), Nov. 5, 1990,
104 Stat. 1388–507, related to tax on disposition of employer securities to which former section
133 of this title applied.