26 U.S.C. § 133: Repealed. Pub. L. 104–188, title I, § 1602(a) , Aug. 20, 1996 , 110 Stat. 1833 ]

The amendments made by this section [amending sections 291, 812, 852, 4978, 6047, and 7872 of this title and repealing this section and section 4978B of this title ] shall apply to loans made after the date of the enactment of this Act [ Aug. 20, 1996 ]. the refinancing loans meet the requirements of section 133 of such Code (as so in effect), immediately after the refinancing the principal amount of the loan resulting from the refinancing does not exceed the principal amount of the refinanced loan (immediately before the refinancing), and the term of such refinancing loan does not extend beyond the last day of the term of the original securities acquisition loan. Any loan made pursuant to a binding written contract in effect before June 10, 1996 , and at all times thereafter before such loan is made, shall be treated for purposes of paragraphs (1) and (2) as a loan made on or before the date of the enactment of this Act.”