1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter U
  6. part III
  7. subpart D
  8. § 1397D
  9. notes
Editorial Notes
Prior Provisions

A prior section 1397D was renumbered section 1397F of this title.

Amendments

2000—Puspan. L. 106–554 renumbered section 1397C of this title as this section.

CITE AS: 26 USC 1397D