1992—Subsec. (a)(1).
Pub. L. 102–378 substituted “5543(a)(1) and section
5544
(a)” for “5543(a)(1), 5544(a), and 5550”.
1991—Subsec. (a)(1).
Pub. L. 102–40, § 403(c)(2)(A), substituted “section
7453
(e)” for “section
4107
(e)(5)”.
Subsec. (c)(2).
Pub. L. 102–40, § 403(c)(2)(B), in introductory provisions substituted “section
7453
(b)” for “section
4107
(e)(2)” and in subpar. (B) substituted “subsection (b) of such section
7453” for “subsection (e)(2) of such section
4107”.