1978—Pub. L. 95–570 substituted “$100,000” for “$40,000”.
Effective Date of 1978 Amendment
Amendment by Pub. L. 95–570 applicable to any fiscal year beginning on or after Oct. 1, 1978, see section 6(a) of Pub. L. 95–570, set out as a note under section
102 of this title.
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