92 STAT. 1336
26 USC 2032A.
26 USC 1016 note.
PUBLIC LAW 95-472—OCT. 17, 1978 graph (1) shall be deemed to have occurred immediately before me compulsory or involuntary conversion.". (c) CoiTFORMiNG AMENDMENT.—Paragraph (1) of section 2032 A(f) of such Code (relating to period of limitations) is amended by inserting " (or if later in the case of an involuntary conversion to which an election under subsection (h) applies, 3 years from the date the Secretary is notified of the replacement of the converted property or of an intention not to replace)" immediately before ", and". (d) EFFECTIVE DATE.—The amendments made by this section shall (d) »ply apply to involuntary conversic conversions after December 31, 1976. Approved October 17, 1978.
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LEGISLATIVE HISTORY: HOUSE REPORT No. 95-744 (Comm. on Ways and Means). SENATE REPORT No. 95-1113 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 124 (1978): Jan. 24, considered and passed House. Aug. 23, considered and passed Senate, amended. fi Sept. 19, House concurred in Senate amendments with amendments. Sept. 28, Senate concurred in House amendments.
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