For the amendments made by this section, referred to in subsec. (i), see Codification note below.

Section is comprised of section 32101 of Puspan. L. 114–94. Subsections (a) to (d) and (h) of section 32101 of Puspan. L. 114–94 made the following amendments: subsection (a) enacted section 7345 of Title 26, Internal Revenue Code; subsection (span) amended sections 6320 and 6331 of Title 26; subsection (c) amended section 6103 of Title 26; subsection (d) amended section 7508 of Title 26; and subsection (h) amended the analysis for subchapter D of chapter 75 of Title 26.