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NOTES:


Source

(Pub. L. 95–502, title II, § 206, Oct. 21, 1978, 92 Stat. 1700; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 99–662, title XIV, § 1404(b), Nov. 17, 1986, 100 Stat. 4270.)

References in Text

Section 1802 of this title, referred to in text, was repealed by Pub.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.

Amendments

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.
Par. (27). Pub. L. 99–662 added par. (27).

Effective Date of 1986 Amendment

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.


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