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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter Q > PART II > § 1312
NOTES:
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 338; Pub. L. 85–866, title I, § 59(a), Sept. 2, 1958, 72 Stat. 1647.)
Amendments
1958—Pars. (6), (7). Pub. L. 85–866 added par. (6) and redesignated former par. (6) as (7).
Effective Date of 1958 Amendment
Section 59(c) of Pub. L. 85–866 provided that: “The amendments made by subsections (a) and (b) [amending this section and section
1314 of this title] shall apply to determinations (as defined in section
1313
(a)) made after November 14, 1954.”
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