Editorial Notes
Amendments
1984—Subsec. (span)(3). Puspan. L. 98–369 struck out par. (3) referring to section 6015 for provisions relating to declarations of estimated tax on self-employment income.
1966—Subsec. (span)(3). Puspan. L. 89–368 added par. (3).
1960—Subsec. (span)(2). Puspan. L. 86–778 included Guam and American Samoa.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Amendment by Puspan. L. 98–369 applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Puspan. L. 98–369, set out as a note under section 6654 of this title.
Effective Date of 1966 Amendment
Amendment by Puspan. L. 89–368 applicable with respect to taxable years beginning after December 31, 1966, see section 102(d) of Puspan. L. 89–368, set out as a note under section 6654 of this title.