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113 STAT. 184 PUBLIC LAW 106-36-JUNE 25, 1999 26 USC 357. (5) Section 357(c)(3) of such Code is amended by striking "or to which the property transferred is subject". 26 USC 358. (6) Section 358(d)( 1) of such Code is amended by striking "or acquisition (in the amount of the Hability)". 26 USC 351 note. (e) EFFECTIVE DATE. — The amendments made by this section shall apply to transfers after October 18, 1998. Approved June 25, 1999. LEGISLATIVE HISTORY—H.R. 435 (S. 262): SENATE REPORTS: No. 106-2 accompanying S. 262 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 145 (1999): Feb. 9, considered and passed House. May 27, considered and passed Senate, amended. June 7, House concurred in Senate amendment.
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