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TITLE 26-INTERNAL REVENUE CODE to certifications, referred to in subsecs. (b)(1)CA)(li) and (b)(3), were contained in section 317(a) which was classified to section 1917 of Title 19, Customs Duties, and was repealed by Pub. L. 93-618, Title VI, §602(e), Jan. 3, 1975, 88 Stat. 2072. Section 317(b) to (d) amended sections 172(b), 6501(h), and 6511(d)(2)(A) of Title 26. Section 2 of the Farm Credit Act of 1933 (12 U.S.C. 1134), referred to in subsec. (b)(l)(G), was repealed by section 5.26(a) of the Farm Credit Act of 1971, Pub. L. 92-181, Dec. 10, 1971, 85 Stat. 624. Section 5.26(a) of the Farm Credit Act of 1971 also provided that all ref- erences in other le, lation to the Acts repealed there- by "shall be deemed to refer to comparable provisions of this Act". Section 2 of the Farm Credit Act of 1933, which was classified to section 1134 of Title 12, Banks and Banking, is now covered by section 2121 of Title 12. AMENDMENTS 1976-Subsec. (b)(1)(B). Pub. L. 94-455, § 806(a), added "Except as provided in subparagraphs (C), (D), (E), and (F), a net operating loss for any taxable year ending after December 31, 1975, shall be a net operat- ing loss carryover to each of the 7 taxable years fol- lowing the taxable year of such loss" following "year of such loss". Subsec. (b)(1)(C). Pub. L. 94-455, §§806(b)(1), 1901(a)(29)(C)(ii), added "For any taxable year ending after December 31, 1975, the preceding sentence shall be applied by substituting "9 taxable years" for "7 tax- able years" following "year of such loss", substituted "subsection (g)(1)" for "subsection (j)(1)" following "as defined in" and "subsection (g)" for "subsection Mi" following "as provided in". Subsec. (b)(1)(D). Pub. L. 94-455, §§ 1901(a)(29)(C)(iii), 2126, substituted "subsection (h)" for "subsection (k" following "as defined in" and "20" for "15" following "expropriation loss, to each of the". Subsec. (b)(1)(E). Pub. L. 94-455, § 1606(b), added subpar. (E). Subsec. (b)(2). Pub. L. 94-455, § 1901(a)(29)(C)(iv), substituted "subsection (g)" for "subsections (i) and (J)" following "provided in". Subsec. (b)(3). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (b)(3)(A)(i), (it). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" In two places following "Secretary". Subsec. (b)(3)(C)(i). Pub. L. 94-455, § 1901(a)(29)(C)(iii), substituted "subsection (h)" for "subsection (k)" following "as defined in", Subsec. (b)(3)(C)(i), (iII). Pub. L. 94-455, § 1906(b)(13)(A), struck out "Or his delegate" in two places following "Secretary". Subsec. (b)(3)(E). Pub. L. 94-455, §§ 806(c), 1901(a)(29)(A)(ii), added subpar. (E. Former subpar. (E, which related to applicability of special rules in computing taxpayer's net operating loss deduction, was stricken. Subsec. (b)(3)(F). Pub. L. 94-455, § 1901(a)(29)(A)(ii), struck out subpar. (.') which defined "class of prod- ucts" and provided for the use of information com- piled or published by Secretary of Commerce or manu- facturers as prima facie evidence of the total number of units of such class of products manufactured and produced in the United States in a calendar year. Subsec. (c). Pub. L. 94-455, § 1901(a)(29)(B), struck out "(for any taxable year ending after December 31, 1953)" following "means". Subsec. (d)(7). Pub. L. 94-455, § 1606(c), added par. (7). Subsec. (e. Pub. L. 94-455, § 1901(a)(29)(D), struck out "The preceding sentence shall apply with respect to all taxable years, whether they begin before, on, or after January 1, 1954" following "applicable to such other taxable year". Subsec. Cf). Pub. L. 94-455, § 1901(a)'29)(C)(i), struck out subsec. (f) relating to net operating loss deduction for taxable years beginning in 1953 and ending in 1954, and redesignated subsec. (h) as (f). Subsec. (g). Pub. L. 94-455, § 1901(a)(29)(C)(i), struck out subsec. (g) relating to special transitional rules to be applied to net operating loss deductions, and rede- signated subsec. (j) as (g). Subsec. (g)(2). Pub. L. 94-455, § 1901(a)(29)(E), struck out par. (4) relating to carryover of net operat- ing loss for certain regulated transportation corpora- tions for taxable years beginning in 1955 and ending in 1956. Subsec. (g)(3). Pub. L. 94-455, § 806(b)(2), added subpar. (C). Subsec. (h). Pub. L. 94-455, § 1901(a)(29)(C)(i), rede- signated subsec. (k) as (h). Former subsec. (h) redesig- nated (f). Subsec. (i). Pub. L. 94-455, § 1901(a)(29)(C)(i), struck out subsec. (i) relating to carryback of net operating loss for taxable years beginning in 1957 and ending in 1958, and redesignated subsec. (1) as (i). Subsec. (j). Pub. L. 94-455, § 1901(a)(29)(C)(1), rede- signated former subsec, () as (g). Subsec. (k. Pub. L. 94-455, § 1901(a)(29)(C)(i), rede- signated former subsec. (k) as (h). Subsec. (1). Pub. L. 94-455, § 1901(a)(29)(C)(i), rede- signated former subsec. (l) as (i). 1971-Subsec. (b)(1)(D). Pub. L. 91-677, § 2(a), added "(or, with respect to that portion of the net operating loss for such year attributable to a Cuban expropri- ation loss, to each of the 15 taxable years following the taxable year of such loss)" following "the 10 tax- able years following the taxable year of such loss". Subsec. (b)(2). Pub. L. 91-677, § 2(b), added the provi- sions relating to the treatment of Cuban expropriation losses. Subsec. (k)(3). Pub. L. 91-677, § 2(c), added subsec. (k)(3). 1969-Subsec. (b)(1). Pub. L. 91-172 substituted "(E), (F), and (G)", for "and (E)" in subparagraph (A)(i) and added subpars. (F) and (G). 1967-Subsec. (b)(1). Pub. L. 90-225, § 3(a)(1) to (3) added reference to subpar. (E) in subpars. (A)(i) and (B), and added subpar. E). Subsec. (b)(3). Pub. L. 90-225, § 3(a)(4), added sub- pars. E) and (F). 1964-Subsec. (b). Pub. L. 88-272, § 210(a)(1) to (4), (b), inserted subpar. (D) in par. (1), references to such subpar. (D) in par. (1)(A)(i) and (1)(B), subpars. (C) and (D) in par. (3), provided that the net operating loss deduction in par. (2)(B) be determined without regard to that portion of a net operating loss due to a foreign expropriation loss, if such portion may not, under par. 1)(D), be carried back to such prior tax- able year, and that if a portion of the net operating loss is attributable to foreign expropriation to which par. (1)(D) applied, such portion shall be considered a separate loss for such year to be applied after the other portion of such net operating loss. Subsec. (J)(1), (2), Pub. L. 88-272, § 234(b)(5), substi- tuted references to section 7701(a)(33) for references to section 1503(c)(1) or (2), wherever appearing. Subsec. k). Pub. L. 88-272, § 210(a)(5), added subsec. k). Former subsec. (k) redesignated (1). Subsec. (1). Pub. L. 88-272, § 210(a)(5). redesignated former subsec. (k) as (1). 1962-Subsec. (b)(1). Pub. L. 87-794 designated exist- ing provisions as cl. (A)(i) and eliminated provisions therefrom which authorized a net operating loss for any taxable year ending after Dec. 31, 1957, to be a net operating loss carryover to each of the 5 taxable years following the taxable year of such loss, and added cls. (A)i), (B), and (C). Subsee. (b)(2). Pub. L. 87-794 inserted the reference to subsection (j), and substituted "shall be carried to the earliest of the taxable years to which (by reason of paragraph (1))" for "shall be carried to the earliest of the 8 taxable years to which (by reason of subpara- graphs (A) and (B) of paragraph (1))", and "each of the other taxable years" for "each of the other 7 tax- able years". Subsee. (b)(3). Pub. L. 87-794 added subsec. (b)(3). § 172 Page 176