Section 63(a), relating to the definition of taxable income, is amended by deleting “Except as provided in subsection (b),” and by inserting in lieu thereof “Except as provided in subsections (b) and (c)”.
History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 11-134.