Section
1802 of this title, referred to in text, was repealed by
Pub. L. 99–662, title XIV, § 1405(b), Nov. 17, 1986,
100 Stat. 4271.
1986—
Pub. L. 99–514, in introductory provisions, substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
Amendment by
Pub. L. 99–662 effective Jan. 1, 1987, see section 1404(c) of
Pub. L. 99–662 set out as a note under section
4042 of Title
26, Internal Revenue Code.