Bill H.R. 3052
§ 512 Unrelated business taxable income
- (b)(5) Pub. L. 94–396 inserted provision relating to exclusion of gains on the lapse or termination of options to buy or sell…
§ 3402 Income tax collected at source
- (a) Pub. L. 94–396 substituted “September 15, 1976” for “September 1, 1976”.