1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter Q
  6. part II
  7. § 1313
  8. notes
Editorial Notes
Amendments

1976—Subsec. (a)(3), (4). Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

CITE AS: 26 USC 1313