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NOTES:


Source

(Aug. 4, 1949, ch. 393, 63 Stat. 550; Pub. L. 94–546, § 1(36), Oct. 18, 1976, 90 Stat. 2522; Pub. L. 99–509, title V, § 5102(a)(2), Oct. 21, 1986, 100 Stat. 1926.)

Historical and Revision Notes

Based on title 14, U.S.C., 1946 ed., §§ 36, 37 (Oct. 2, 1888, ch. 1069, 25 Stat. 511; Jan. 28, 1915, ch. 20, § 5, 38 Stat. 802).
Changes were made in phraseology. 81st Congress, House Report No. 557.

Amendments

1986—Pub. L. 99–509 substituted “preceding fiscal year, including amounts collected as provided under section 664 of this title” for “preceding fiscal year”.
1976—Pub. L. 94–546 substituted “April” for “January”.


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