95 STAT. 356 26 USC 1246 ^°^-
PUBLIC LAW 97-34—AUG. 13, 1981 (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to sales or exchanges after the date of the enactment of this Act in taxable years ending after such date. Approved August 13, 1981.
LEGISLATIVE HISTORY—H.R. 4242 (H.J. Res. 266): HOUSE REPORTS: No. 97-201 (Comm. on Ways and Means) and No. 97-215 (Comm. of Conference). SENATE REPORTS:, No. 97-144 accompanying H.-J. Res. 266 (Comm. on Finance) and No. 97-176 (Comm. of Conference). CONGRESSIONAL RECORD, Vol. 127 (1981): May 21, H.J. Res. 266 considered and passed House. July 29, H.R. 4242 considered and passed House. May 21, July 15-18, 20-24, 27-29, H.J. Res. 266 considered in Senate. July 31, H.R. 4242 considered and passed Senate, amended, in lieu of H.J. Res. 266. Aug. 1, 3, Senate considered and agreed to conference report. Aug. 4, House agreed to conference report. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 17, No. 33 (1981): Aug. 13, Presidential statement.
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