skip navigation
TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter B > PART VI > § 180
NOTES:
Source
(Added Pub. L. 86–779, § 6(a), Sept. 14, 1960, 74 Stat. 1001; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Amendments
1976—Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Effective Date
Section 6(d) of Pub. L. 86–779 provided that: “The amendments made by subsections (a), (b), and (c) [enacting this section and amending section
263 of this title] shall apply to taxable years beginning after December 31, 1959.”
LII has no control over and does not endorse any external Internet site that contains links to or references LII.