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.
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”.