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Last Updated: June 1, 2011

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[Secs. 1481, 1482. Repealed. Pub. L. 101-508, title XI, Sec.
      11801(a)(37), Nov. 5, 1990, 104 Stat. 1388-521].
      Section 1481, acts Aug. 16, 1954, ch. 736, 68A Stat. 362; June
    21, 1965, Pub. L. 89-44, title VIII, Sec. 809(d)(5)(B), 79 Stat.
    168; Oct. 4, 1976, Pub. L. 94-455, title XIX, Secs. 1901(a)(157),
    1906(b)(13)(A), 1951(b)(14)(A), 90 Stat. 1789, 1834, 1840, related
    to mitigation of effect of renegotiation of government contracts.
      Section 1482, added Pub. L. 85-866, title I, Sec. 62(a), Sept. 2,
    1958, 72 Stat. 1648, related to readjustment for repayments made
    pursuant to price redeterminations.

                             SAVINGS PROVISION                         
      For provisions that nothing in repeal by Pub. L. 101-508 be
    construed to affect treatment of certain transactions occurring,
    property acquired, or items of income, loss, deduction, or credit
    taken into account prior to Nov. 5, 1990, for purposes of
    determining liability for tax for periods ending after Nov. 5,
    1990, see section 11821(b) of Pub. L. 101-508, set out as a note
    under section 45K of this title.