Editorial Notes
Amendments
1986—Subsec. (a)(4)(A). Puspan. L. 99–514 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.
Subsec. (span)(3). Puspan. L. 99–556 added par. (3).
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by Puspan. L. 99–556 effective Jan. 1, 1987, see section 408 of Puspan. L. 99–556, set out as a note under section 4046 of this title.