SEC. 131. GENERAL RULE. Except for purposes of section 21 of the Internal Revenue Code of 1954 (relating to effect of changes in rates during a taxable year), the amendments made by parts I and II of this title shall apply with respect to taxable years beginning after December 31, 1963.
Pub. L. 88-272, tit. I, pt. III, sec. 131: GENERAL RULE. | Justis AI