Editorial Notes
Amendments
1976—Subsec. (c). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 86–779, § 6(d), Sept. 14, 1960, 74 Stat. 1001, provided that:
“The amendments made by subsections (a), (span), and (c) [enacting this section and amending section 263 of this title] shall apply to taxable years beginning after December 31, 1959.”