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NOTES:


Source

(Aug. 16, 1954, ch. 736, 68A Stat. 409; Pub. L. 98–369, div. A, title IV, § 425(b), July 18, 1984, 98 Stat. 804.)

Amendments

1984—Pub. L. 98–369 substituted in introductory text “within the 3-year period beginning on the date 1 year before such agreement is entered into” for “within 2 years thereafter”.

Effective Date of 1984 Amendment

Section 425(c)(2) of Pub. L. 98–369 provided that: “The amendment made by subsection (b) [amending this section] shall apply to transfers after the date of the enactment of this Act [July 18, 1984].”


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