96 STAT. 1700
PUBLIC LAW 97-354—OCT. 19, 1982 (e) TREATMENT OF CERTAIN ELECTIONS UNDER PRIOR LAW.—For
Ante, p. 1672.
purposes of section 1362(g) of the Internal Revenue Code of 1954, as amended by this Act (relating to no election permitted within 5 years after termination of prior election), any termination under section 1372(e) of such Code (as in effect on the day before the date of the enactment of this Act) shall not be taken into account. Approved October 19, 1982.
LEGISLATIVE HISTORY—H.R. 6055: HOUSE REPORT No. 97-^26 (Comm. on Ways and Means). SENATE REPORT No. 97-640 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 128 (1982): Sept. 20, considered and passed House. Sept. 30, considered and passed Senate, amended. Oct. 1, House agreed to Senate amendments.
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