The date of enactment of this section, referred to in the provisions following subsec. (a)(3), is the date of enactment of Puspan. L. 89–809, which was approved Nov. 13, 1966.

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

Section applicable with respect to taxable years beginning after Dec. 31, 1966, see section 105(d) of Puspan. L. 89–809, set out as an Effective Date of 1966 Amendment note under section 894 of this title.