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TITLE 31 > SUBTITLE III > CHAPTER 31 > SUBCHAPTER I > § 3107
NOTES:
Source
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 941; Pub. L. 98–369, div. A, title IV, § 491(d)(59), July 18, 1984, 98 Stat. 852.)
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 3107 | 31:752(last par.). | Sept. 24, 1917, ch. 56, 40 Stat. 288, § 1(last par.); added Dec. 24, 1980, Pub. L. 96–595, § 2(a), 94 Stat. 3465. |
The words “interest rate” are added for consistency in the chapter and with 26:405(b) and 409(a).
References in Text
Sections 405(b) and 409(a) of the Internal Revenue Code of 1954 (26 U.S.C. 405
(b), 409
(a)), referred to in text, were repealed by Pub. L. 98–369, div. A, title IV, § 491(a), (b), July 18, 1984, 98 Stat. 848.
Enactment of the Tax Reform Act of 1984, referred to in text, means the date of enactment of division A of Pub. L. 98–369, which was approved July 18, 1984.
Amendments
1984—Pub. L. 98–369 inserted “, as in effect before the enactment of the Tax Reform Act of 1984” after “(26 U.S.C. 405
(b), 409
(a))”.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369 applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98–369, set out as a note under section
62 of Title
26, Internal Revenue Code.
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