(Added Pub. L. 98-369, div. A, title I, 67(b)(1), July
18, 1984, 98 Stat. 587.)
Section applicable to payments under agreements entered into or renewed after June
14, 1984, in taxable years ending after such date, with contracts entered into before
June 15, 1984, which are amended after June 14, 1984, in any significant relevant
aspect to be treated as a contract entered into after June 14, 1984, see section 67(e)
of Pub. L. 98-369, set out as a note under section 280G of this title.