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TITLE 45 > CHAPTER 9 > SUBCHAPTER IV > § 231m
NOTES:
Source
(Aug. 29, 1935, ch. 812, § 14, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1345; amended Pub. L. 98–76, title IV, § 419(a), Aug. 12, 1983, 97 Stat. 438; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
Amendments
1986—Subsecs. (a), (b)(1). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
1983—Subsec. (a). Pub. L. 98–76, § 419(a)(1), substituted “(a) Except as provided in subsection (b) of this section and the Internal Revenue Code of 1954, notwithstanding” for “Notwithstanding”.
Subsec. (b)(1). Pub. L. 98–76, § 419(a)(2), substituted “(b)(1) This” for “: Provided, however, That the provisions of this”.
Subsec. (b)(2). Pub. L. 98–76, § 419(a)(3), added par. (2).
Effective Date of 1983 Amendment
Section 419(b) of Pub. L. 98–76 provided that: “The amendments made by this section [amending this section] shall apply with respect to annuity amounts payable for months beginning after the date of the enactment of this Act [Aug. 12, 1983].”
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