26 USC 466 - Repealed. Pub. L. 99514, title VIII, 823(a), Oct. 22, 1986, 100 Stat. 2373]
Section, added Pub. L. 95–600, title III, § 373(a), Nov. 6, 1978, 92 Stat. 2863; amended Pub. L. 96–222, title I, § 103(a)(16), Apr. 1, 1980, 94 Stat. 214, related to qualified discount coupons redeemed after close of taxable year.
