Editorial Notes

Codification

Section, Pub. L. 96–420, § 10, Oct. 10, 1980, 94 Stat. 1796; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, which related to capital gains on transfers of land, was omitted from the Code as being of special and not general application.