Pub. L. 101-73 Aug. 9, 1989

103 Stat. 548 · Changed 5 sections of the Code

Bill H.R. 1278

§ 368 Definitions relating to corporate reorganizations

(a)(3)(D) Pub. L. 101–73, § 1401(b)(1), repealed amendment made by Pub. L. 99–514, § 904(a), see 1986 Amendment note below.
(a)(3)(D) Pub. L. 101–73, § 1401(a)(1), inserted “receivership” in heading and amended text generally, changing the structure of…

§ 382 Limitation on net operating loss carryforwards and certain built-in losses following ownership change

(l)(5)(F) Pub. L. 101–73 substituted “on or after May 10, 1989” for “after December 31, 1989” in last sentence.

§ 501 Exemption from tax on corporations, certain trusts, etc.

(l) Pub. L. 101–73 amended subsec. (l) generally. Prior to amendment, subsec. (l) read as follows: “The organization…

§ 593 Reserves for losses on loans

(e)(1) Pub. L. 101–73 amended last sentence generally. Prior to amendment, last sentence read as follows: “This paragraph…

§ 597 Treatment of transactions in which Federal financial assistance provided

§ 597 Pub. L. 101–73, § 1401(b)(1), repealed amendment made by Pub. L. 99–514, § 904(b)(1), see 1986 Amendment note below.
§ 597 Pub. L. 101–73, § 1401(a)(3)(A), amended section generally, substituting present provisions for former provisions which…