92 STAT. 24 26 USC 192 note.
26 USC 4121 HOte.
PUBLIC LAW 95-227—FEB. 10, 1978 (f) ErFEC?nvE DATE.—The amendments made by this section shall apply with respect to contributions, acts, and expenditures made after December 31, 1977, in and for taxable years beginning after such date. SEC. 5. GENERAL EFFECTIVE DATE RESERVATION. Notwithstanding any other provision of this Act to the contrary, no provision of this Act (including any amendment made by any such provision) shall take effect or apply unless an Act, enacted after the date of enactment of this Act, contains a provision, explicitly in satisfaction of the requirements of this section, which states that it is the intent of the Congress that the provisions of this Act shall take effect. Approved February 10, 1978.
LEGISLATIVE HISTORY: HOUSE REPORT No. 95-438 (Comm. on Ways and Means). SENATE REPORT No. 95-572 (Comm. on Finance). CONGRESSIONAL RECORD: Vol. 123 (1977): July 18, considered and passed House. Dec. 15, considered and passed Senate, amended. Vol. 124 (1978): Jan. 24, House concurred in Senate amendments.
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