1. U.S. Code
  2. title 26
  3. subtitle D
  4. chapter 34
  5. subchapter A
  6. § 4372
  7. notes
Editorial Notes
Amendments

1976—Subsec. (a). Puspan. L. 94–455 substituted “section 4371” for “this subchapter”, and inserted provision that term does not include a foreign government, or municipal or other corporation exercising the taxing power.

Subsec. (c). Puspan. L. 94–455 substituted “this chapter” for “this subchapter”.

1958—Subsec. (d)(2). Puspan. L. 85–859 substituted “against, or with respect to, hazards, risks, losses, or liabilities” for “with respect to hazards, risks, or liabilities”.

Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment

Amendment by Puspan. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Puspan. L. 94–455, set out as a note under section 4041 of this title.

Effective Date of 1958 Amendment

Amendment by Puspan. L. 85–859 effective on first day of first calendar quarter which begins more than 60 days after Sept. 2, 1958, see section 1(c) of Puspan. L. 85–859, Sept. 2, 1958, 72 Stat. 1275.

CITE AS: 26 USC 4372