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TITLE 26 > Subtitle F > CHAPTER 68 > Subchapter B > PART I > § 6720
NOTES:
Source
(Added Pub. L. 108–357, title VIII, § 884(b)(1), Oct. 22, 2004, 118 Stat. 1634.)
Effective Date
Section applicable to contributions made after Dec. 31, 2004, see section 884(c) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendments note under section
170 of this title.
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