Pub. L. 85-866, tit. I, sec. 8
NONBUSINESS BAD DEBTS.
SEC. 8. NONBUSINESS BAD DEBTS.Section 166 (d) (2) (A) (relating to definition of nonbusiness debt) is amended by striking out “a taxpayer’s trade or business” and inserting in lieu thereof “a trade or business of the taxpayer”.