PUBLIC LAW 96-167—DEC. 29, 1979
93 STAT. 1279
(e) ADDITIONAL 2-YEAR DELAY IN APPLICATION OF THE NET OPERATING Loss RULES ADDED BY THE TAX REFORM ACT OP 1976.—Para-
?^H?S1'^°*® eraphs (2) and (3) of section 806(g) of the Tax Reform Act of 1976 26 USC 382 not U^lating to effective dates for the amendments to sections 382 and 883 ofme Internal Revenue Code of 1954) are amended by striking 26 USC 382. out "1980" each place it appears and inserting in lieu thereof "1982'\ ^6 USC 383. Approved December 29, 1979.
LEGISLATIVE HISTORY: HOUSE REPORT No. 96-448 (Comm. on Ways and Means). SENATE REPORT No. 96-433 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 125 (1979): Oct. 9, considered and passed House. Dec. 7, considered and passed Senate, amended. Dec. 19, House concurred in Senate amendment with an amendment. Dec. 20, Senate concurred in House amendment.
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