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NOTES:


Source

(Added Pub. L. 97–221, § 2(a)(2), July 23, 1982, 96 Stat. 228; amended Pub. L. 102–40, title IV, § 403(c)(2), May 7, 1991, 105 Stat. 240; Pub. L. 102–378, § 2(44)(D), Oct. 2, 1992, 106 Stat. 1352.)

Amendments

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”.


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