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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter O > PART IV > § 1053
NOTES:
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 311; Pub. L. 85–866, title I, § 47, Sept. 2, 1958, 72 Stat. 1642.)
Amendments
1958—Pub. L. 85–866 substituted “subtitle” for “part”.
Effective Date of 1958 Amendment
Amendment by Pub. L. 85–866 applicable to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see section 1(c)(1) of Pub. L. 85–866, set out as a note under section
165 of this title.
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