Editorial Notes
Amendments
1976—Subsec. (span)(2). Puspan. L. 94–455, §§ 1901(a)(142), 1906(span)(13)(A), struck out “or his delegate” after “Secretary” and “of the United States” after “Tax Court” wherever appearing.
Subsec. (span)(3). Puspan. L. 94–455, § 1901(a)(142), struck out “of the United States” after “Tax Court”.
Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment
Amendment by section 1901(a)(142) of Puspan. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Puspan. L. 94–455, set out as a note under section 2 of this title.