Section, added
Pub. L. 94–455, title XVI, § 1601(b)(1), Oct. 4, 1976,
90 Stat. 1745; amended
Pub. L. 95–600, title III, § 362(b), Nov. 6, 1978,
92 Stat. 2851;
Pub. L. 99–514, title VI, § 667(a), Oct. 22, 1986,
100 Stat. 2305, related to assessable penalties with respect to liability for tax of regulated investment companies.