1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter G
  6. part IV
  7. § 565
  8. notes
Editorial Notes
Amendments

1976—Subsecs. (a), (e). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

CITE AS: 26 USC 565