[§ 188. Repealed. Pub. L. 101–508, title XI, § 11801(a)(13),
Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520]
Notes
Section, added Pub. L. 92–178, title III, § 303(a),
Dec. 10, 1971
, 85 Stat. 521; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976
, 90 Stat. 1834; Pub. L. 95–30, title IV, § 402(a)(1)–(3), May 23, 1977
, 91 Stat. 155, related to amortization of certain expenditures for child care facilities.Savings Provision
For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to
Nov. 5, 1990
, for purposes of determining liability for tax for periods ending after Nov. 5, 1990
, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.