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94 STAT. 3208 26 USC 170 note.
PUBLIC LAW 96-541—DEC. 17, 1980
(d) EFFECTIVE DATE.—The amendments made by subsections (a) and (b) shall apply to transfers made after the date of the enactment of this Act in taxable years ending after such date. Approved December 17, 1980.
LEGISLATIVE HISTORY: HOUSE REPORT No. 96-1108 (Comm. on Ways and Means). SENATE REPORT No. 96-1007 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 126 (1980): July 21, considered and passed House.
Oct. 2, considered and passed Senate, amended. Dec. 1, House agreed to Senate amendments.
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