96 STAT. 2412
PUBLIC LAW 97-448—JAN. 12, 1983
26 USC 7448
(5) fhe amendment made by subsection (e) of section 305 shall take effect on the date of the enactment of ihe Miscellaneous Ante, p 1726 Revenue Act of 1982. 26 USC 31 note. (d) FoR SBCTION 306—The amendments made by section 306 shall take effect as if included in the provisions of the Tax Equity and Ante, p. 324. ViaoA Responsibility Act of 1982 to which such amendments relate. Approved January 12, 1983.
LEGISLATIVE HISTORY—H.R. 6056: HOUSE REPORTS: No. 97-794 (Comm. on Ways and Means) and No. 97-986 (Comm. of Conference). SENATE REPORT No. 97-592 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 128 (1982): Sept. 14, considered and passed House. Sept. 30, considered and passed Senate, amended. Dec. 13, House concurred in certain Senate amendments in others with amendments. Dec. 21, House agreed to conference report. Dec. 22, Senate agreed to conference report.