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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter B > PART IX > § 273
NOTES:
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 83; Pub. L. 94–455, title XIX, § 1901(c)(2), Oct. 4, 1976, 90 Stat. 1803.)
Amendments
1976—Pub. L. 94–455 struck out reference to amounts paid under laws of a Territory.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section
2 of this title.
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