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NOTES:


Source

(Aug. 29, 1935, ch. 814, title I, § 106, formerly § 6, 49 Stat. 985; 1940 Reorg. Plan No. III, § 2, eff. June 30, 1940, 5 F.R. 2108, 54 Stat. 1232; renumbered title I, § 106, Pub. L. 100–690, title VIII, § 8001(a)(1), (2), Nov. 18, 1988, 102 Stat. 4517.)

References in Text

The internal-revenue laws, referred to in subsec. (a), are classified generally to Title 26, Internal Revenue Code.
The customs laws, referred to in subsec. (a), are classified generally to Title 19, Customs Duties.

Transfer of Functions

“Secretary of the Treasury” was substituted in subsec. (a)(1) for “Administrator”, meaning the Administrator of the Federal Alcohol Administration, pursuant to Reorg. Plan No. III of 1940, see note set out under section 201 of this title.


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