Pub. L. 94-455, tit. VIII, sec. 801
EXTENSION OF $100,000 LIMITATION ON USED PROPERTY FOR 4 YEARS.
SEC. 801. EXTENSION OF $100,000 LIMITATION ON USED PROPERTY FOR 4 YEARS. Paragraph (2) of section 301(c) of the Tax Reduction Act of 1975 is amended by striking out “January 1, 1977” and inserting in lieu thereof “January 1, 1981”.