Editorial Notes
Amendments
1984—Subsec. (f). Puspan. L. 98–369 added subsec. (f).
1976—Subsecs. (span), (c), (e). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Puspan. L. 98–369, div. A, title I, § 161(span), July 18, 1984, 98 Stat. 697, provided that:
“The amendment made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [July 18, 1984].”