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TITLE 10 > Subtitle A > PART II > CHAPTER 71 > § 1403
NOTES:
Source
(Aug. 10, 1956, ch. 1041, 70A Stat. 108; Pub. L. 96–342, title VIII, § 813(b)(3)(C), Sept. 8, 1980, 94 Stat. 1104; Pub. L. 96–513, title V, § 511(52)(A), (B), Dec. 12, 1980, 94 Stat. 2925; Pub. L. 100–26, § 7(h)(1), (2)(A), Apr. 21, 1987, 101 Stat. 282.)
| Revised section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 1403 | 37:272(h). | Oct. 12, 1949, ch. 681, § 402(h), 63 Stat. 820. |
References in Text
The Internal Revenue Code of 1986, referred to in text, is set out in Title 26, Internal Revenue Code.
Amendments
1987—Pub. L. 100–26 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” in section catchline and text.
1980—Pub. L. 96–513 substituted “the Internal Revenue Code of 1954” for “title 26” in section catchline and text.
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–513 effective Dec. 12, 1980, see section 701(b)(3) of Pub. L. 96–513, set out as a note under section
101 of this title.
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