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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter B > PART VI > § 194A
NOTES:
Source
(Added Pub. L. 96–364, title II, § 209(c)(1), Sept. 26, 1980, 94 Stat. 1290, § 194; renumbered § 194A, Pub. L. 97–448, title III, § 305(b)(1), Jan. 12, 1983, 96 Stat. 2399.)
References in Text
Section 4223(h) of the Employee Retirement Income Security Act of 1974, referred to in subsec. (a), is classified to section
1403
(h) of Title
29, Labor.
Effective Date of 1983 Amendment
Section 311(c)(2) of Pub. L. 97–448 provided that: “The amendments made by subsection (b) of section
305 [redesignating section
194 of this title, relating to contributions to employer liability trusts, as this section] shall take effect on October 14, 1980.”
Effective Date
Section applicable to taxable years ending after Sept. 26, 1980, see section 210(c) of Pub. L. 96–364, set out as a note under section
418 of this title.
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