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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter D > PART I > Subpart A > § 402A
NOTES:
Source
(Added Pub. L. 107–16, title VI, § 617(a), June 7, 2001, 115 Stat. 103.)
Effective Date
Section applicable to taxable years beginning after Dec. 31, 2005, see section 617(f) of Pub. L. 107–16, set out as an Effective Date of 2001 Amendment note under section
402 of this title.
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