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TITLE 26 > Subtitle F > CHAPTER 68 > Subchapter B > PART I > § 6688
NOTES:
Source
(Added Pub. L. 92–606, § 1(c), Oct. 31, 1972, 86 Stat. 1496, § 6687; renumbered § 6688, Pub. L. 93–406, title II, § 1016(b)(4), Sept. 2, 1974, 88 Stat. 932; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 108–357, title VIII, § 908(b), Oct. 22, 2004, 118 Stat. 1656.)
Amendments
2004—Pub. L. 108–357 inserted “under section
937
(c) or” before “by regulations” and substituted “$1,000” for “$100”.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Effective Date of 2004 Amendment
Amendment by Pub. L. 108–357 applicable to taxable years ending after Oct. 22, 2004, see section 908(d)(1) of Pub. L. 108–357, set out as an Effective Date note under section
937 of this title.
Effective Date
Section applicable with respect to taxable years beginning after Dec. 31, 1972, see section 2 of Pub. L. 92–606, set out in part as a note under section
931 of this title.
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