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TITLE 26-INTERNAL REVENUE CODE Subsec. (i)(1). Pub. L. 91-677, § 1(a) (1), (2), struck out "or (2)" following "paragraph (1)" in cl. (B), and substituted "one or more days in the period beginning on December 31, 1958, and ending on May 16, 1959" for "December 31, 1958". Subsec. (i)(2)(B). Pub. L. 91-677, § 1(a)(3), substitut- ed "one or more days during the period beginning on December 31, 1958, and ending on May 16, 1959" for "December 31, 1958" and "the first day in such period on which the property was held by the taxpayer" for "December 31, 1958". Subsec. (i)(3). Pub. L, 91-677, § 1(a)(4), struck out subsec. (i)(3) which authorized a refund or credit to be given for any overpayment attributable to the applica- tion of par, (1), provided that a claim was filed for such refund or credit before Jan. 1, 1965. 1970-Subsec. (h)(2). Pub. L. 91-606 substituted "the Disaster Relief Act of 1970" for "sections 1855-1855g of title 42", 1964-Subsec. (c)(3). Pub. L. 88-272, § 208(a), insert- ed the requirement that losses must exceed $100 to be deductible. Subsec. (i). Pub. L. 88-348 designated existing provi- sions as par. (1), substituted provisions permitting in- dividuals w'ho were citizens of the United States or resident aliens on Dec. 31, 1958, who sustained any loss of pioperty prior to Jan. 1, 1964, and which was not a loss described in par. (1) or (2) of subsec. (c), to treat such loss as a loss under subsec. (c)(3), except that in cases of tangible property, the property had to be held by the taxpayer, and located in Cuba, on Dec. 31, 1958, Tor frovisions which permitted any loss of tangible property to be treated as a loss from a casual- ty within subsec, (c)(3), therein, and added pars. (2) and (3). Pub. L. 88-272, § 238, added subsec. (i). Former subsec. (i), redesignated (J). Subsec. (J). Pub. L. 88-272, § 238, redesignated former subsec. (I) as (j). 1962-Subsec. (h). Pub. L. 87-426, § 2(a)(2), added subsec. (h), and redesignated former subsec. (h) as (i). Subsec. (i). Pub. L. 87-426, § 2(a)(1), redesignated former subsec. (h) as (I). 1958-Subsec. (g)(3)(B). Pub. L. 85-866, § 7, substitut- ed "rental of" for "rental from". Subsec. (h)(3), (4). Pub. L. 85-866, § 57(c)(1), added subsec. (h)(3), (4). Subsec. (h)(5). Pub. L. 85-866, § 202(a), added subsec. (h)(5). EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94-455 applicable with re- spect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an Ef- fective Date of 1976 Amendment note under section 2 of this title. EFFECTIVE DATE OF 1972 AMENDMENT Section 2(c) of Pub. L. 92-418 provided in part that: "The amendment made by subsection (a) [amending this section] shall apply to disasters occurring after December 31, 1971, in taxable years ending after such date." Section 2(b) of Pub. L. 92-336 provided that: "The amendment made by subsection (a) [amending subsec. (h)(1) of this section] shall apply to disasters occur- ring after December 31, 1971, in taxable years ending after such date." EFFECTIVE DATE OF 1971 AMENDMENT Section 2 of Pub. L. 91-687 provided that: "The amendments made by this Act [to subsec. (g)(3) of this section] shall apply with respect to taxable years be- ginning on or after January 1, 1970." Section l(b)(1) of Pub. L. 91-677 provided that: "The amendments made by subsection (a) of this section [amending subsec, (i) of this section] shall apply in re- spect of losses sustained in taxable years ending after December 31, 1958." EFFECTIVE DATE OF 1970 AMENDMENT Section 304 of Pub. L. 91-606 provided that: "This Act [enacting sections 4401 to 4485 of Title 42, The Public Health and Welfare, amending sections 165, 5064, and 5708 of this title, sections 1706e, 1709, 17151 of Title 12, Banks and Banking, sections 241-1, 646 and 758 of Title 20 Education, section 1820 of Title 38, Veterans' Benefits, section 461 of Title 40, Public Buildings, Property, and Works, section 1681 note of Title 42, repealing sections 1855 to 1855g, 1855aa, 1855 aa note, 1855bb to 1855it, 1855aaa, 1855aaa note, 1855bbb to 1855nnn of Title 42, and section 1926(c) of Title 7, Agriculture, and enacting provisions set out as notes under section 4401 and section 4434 of Title 42] shall take effect immediately upon its enactment [Dec. 31, 1970], except that sections 226(b), 237, 241, 252(a), and 254 [sections 4436(b), 4456, 4460, 4482(a), and 4484 of Title 42, respectively] shall take effect as of August 1, 1969, and sections 231, 232, and 233 [sec- tions 4451, 4452 of Title 42 and amendments to section 1820 of Title 38, respectively] shall take effect as of April 1, 1970." EFFECTIVE DATE OF 1964 AMENDMENT Section 208(b) of Pub. L. 88-272 provided that: "The amendment made by subsection (a) [to subsec. (c)(3) of this section] shall apply to losses sustained after December 31, 1963, in taxable years ending after such date." Section 3(b) of Pub. L. 88-348 provided that: "The amendment made by subsection (a) [to subsec. (i) of this section] shall apply in respect of losses sustained in taxable years ending after December 31, 1958." EFFECTIVE DATE OF 1962 AMENDMENT Section 2(b) of Pub. L. 87-426 provided that: "The amendments made by this section [adding subsec. (h) of this section and redesignating former subsec. (h) as (i)] shall be effective with respect to any disaster oc- curring after December 31, 1961." EFFECTIVE DATE OF 1958 AMENDMENT Section 1(c) of Pub. L. 85-866 provided that: "Except as otherwise expressly provided- "(1) amendments made by this title to subtitle A of the Internal Revenue Code of 1954 [this title] (relat- ing to income taxes) [adding section 558 of this title and amending sections 152(a)(9), (b)(5), 165(g)(3)(B), 166(d)(2)(A), 168(e)(2)(A), (B), (C), 170(b)(3), 172(f)(3), (4), (g)(3), (4), 213(d)(2)(A), 337(d), 404(a), 421(a), 535(b)(2). (6)(B), 545(b)(2), 556(b)(2), 582(c), 611(b)(4), 613(d), 851(e)(1), (2), 1015(d), 1031(d), 1033(a)(2), (g), (h), (t)(2), (3), 1034, 1053, 1232(c), 1233(a), (g), 1234, 1237(a)(1), 1341(a5, 1341(b)(2) (last sentence), 1341(b)(3). 1347 (last sentence), 2501(b), 3121(l)(3) and 3122 of this title] shall apply to taxable years begin- ning after December 31, 1953, and ending after August 16, 1954; and "(2) amendments made by this title to subtitle F of such Code [this title] (relating to procedure and ad. ministration) [adding sections 7513 and 7514 of this title and amending sections 6013(b)(2)(C), 6015(f), 6212(b)(1), 6325(a)(1), (c) to (e), 6338(c), 6339(b)(2), 6501(d), (g)(2), (h), (i), 6504(15), 6511(a), (b)(2), (d)(2)(A), 6601(b), (h), 6652(a), 6653(c)(1), 6851(d), 6871(a), (b), 7213(c), (d), 7324(3), 7325(3) and 7422(f)(2) of this title] shall take effect as of August 17, 1954, and such subtitle, as so amended, shall apply as provided in section 7851 of the Internal Revenue Code of 1954". Amendment by Pub. L. 85-866, § 57(c)(1), which added subsec. (h)(3)(4), as applicable with respect to taxable years beginning after Sept. 2, 1958, see section 57(d) of Pub. L. 85-866, set out as an Effective Date of 1958 Amendment note under section 243 of this title. TAx TREATMENT OF CERTAIN 1972 DISASTER LOANS Section 2103 of Pub. L. 94-455 provided that: "(a) Application of section.-This section shall apply to any individual- 71-999 0 - 78 - 12 (Vol, 7) Page 149 § 165