26 U.S.C. § 1018
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 301; , Pub. L. 94–455, title XIX, § 1901(a)(124), 90 Stat. 1784, provided for adjustment of capital structure before .
Repeal effective , but not to apply to proceedings under Title 11, Bankruptcy, commenced before , see section 7(e) of Pub. L. 96–589, set out as an Effective Date of 1980 Amendment note under section 108 of this title.