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TITLE 31 > SUBTITLE III > CHAPTER 31 > SUBCHAPTER I > § 3109
NOTES:
Source
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 942; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 3109(a) | 31:757c–3(1st–3d sentences). | Sept. 24, 1917, ch. 56, 40 Stat. 288, § 26; added Jan. 2, 1968, Pub. L. 90–240, § 5(f), 81 Stat. 778. |
| 3109(b) | 31:757c–3(4th, last sentences). |
In subsection (a), the words “and may buy, redeem, and make refunds under section
3111 of this title” are substituted for “and to retire any outstanding obligations of the United States issued under this Act” for consistency. The words “subject to the limitations imposed by section
757b of this title” are omitted as surplus. The word “conditions” is substituted for “terms and conditions” because it is inclusive.
Amendments
1986—Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” wherever appearing.
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