Historical and Revision Notes | ||
|---|---|---|
Revised section | Source (U.S. Code) | Source (Statutes at Large) |
1403 | 37:272(h). | |
Editorial Notes
References in Text
The Internal Revenue Code of 1986, referred to in text, is set out in Title 26, Internal Revenue Code.
Amendments
1987—Puspan. L. 100–26 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” in section catchline and text.
1980—Puspan. L. 96–513 substituted “the Internal Revenue Code of 1954” for “title 26” in section catchline and text.
Puspan. L. 96–342 inserted reference to section 1402a(d) of this title.
Statutory Notes and Related Subsidiaries
Effective Date of 1980 Amendment
Amendment by Puspan. L. 96–513 effective Dec. 12, 1980, see section 701(span)(3) of Puspan. L. 96–513, set out as a note under section 101 of this title.