Page:United States Statutes at Large Volume 105 Part 2.djvu/738

 105 STAT. 1690 PUBLIC LAW 102-227—DEC. 11, 1991 26 USC 6655 (c) EFFECTIVE DATE.— ^h© amendments made by subsection (a) ^°^- shall apply to taxable years beginning after December 31, 1991. Approved December 11, 1991. LEGISLATIVE HISTORY—H.R. 3909 (S. 2042): HOUSE REPORTS: No. 102-377 (Comm. on Ways and Means). CONGRESSIONAL RECORD, Vol. 137 (1991): Nov. 26, considered and passed House. Nov. 27, considered and passed Senate.

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