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94 STAT. 3468 26 USC 103A "°Ante, p. 2660.
PUBLIC LAW 96-595—DEC. 24, 1980
(c) EFFECTIVE DATE.—The amendments made by this section shall take effect as if included in the amendments made by section 1102 of the Mortgage Subsidy Bond Tax Act of 1980. Approved December 24, 1980.
LEGISLATIVE HISTORY: HOUSE REPORT No. 96-1045 (Comm. on Ways and Means). SENATE REPORT No. 96-1037 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 126 (1980): June 17, considered and failed of passage. Nov. 17, considered and passed House. Dec. 13, considered and passed Senate, amended; House agreed to Senate amendments.
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