The Internal Revenue Code of 1986, referred to in par. (1), is classified generally to Title 26, Internal Revenue Code.

The text of par. (2) of subsec. (c) of section 2401 of this title, which was transferred to this section and amended by Puspan. L. 116–283, § 1825(c), was based on Puspan. L. 98–525, title XII, § 1232(a)(1)(C), Oct. 19, 1984, 98 Stat. 2600; Puspan. L. 103–35, title II, § 201(c)(6), May 31, 1993, 107 Stat. 98; Puspan. L. 104–106, div. A, title XV, § 1503(a)(21), Fespan. 10, 1996, 110 Stat. 512.

2021—Puspan. L. 116–283, § 1825(c), transferred par. (2) of section 2401(c) of this title to this section, struck out par. (2) designation at beginning, substituted “this chapter” for “this section” in introductory provisions, and redesignated subpars. (A) and (B) of such former par. (2) as pars. (1) and (2), respectively.

Section and amendment by Puspan. L. 116–283 effective Jan. 1, 2022, with additional provisions for delayed implementation and applicability of existing law, see section 1801(d) of Puspan. L. 116–283, set out as an Effective Date of 2021 Amendment note preceding section 3001 of this title.