Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®

Sec. 188. Amortization Of Certain Expenditures For Child Care Facilities [Repealed]

[Repealed-- 1990 Rev. Recon. Act, sec. 11801(a)(13)]
(Sec. 188. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388-520)
Section, added Pub. L. 92-178, title III, Sec. 303(a), Dec. 10, 1971, 85 Stat. 521, and amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-30, title IV, Sec. 402(a)(1)-(3), May 23, 1977, 91 Stat. 155, related to amortization of certain expenditures for child care facilities.
BACKGROUND NOTES
SAVINGS PROVISION
For provisions that nothing in repeal by Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note under section 29 of this title.