Editorial Notes
Amendments
1976—Subsec. (c). Puspan. L. 94–455 substituted “the Secretary may” for “he or his delegate may”.
Statutory Notes and Related Subsidiaries
Persons Paying Tax and Registering Before December 1, 1974
Persons registered before Dec. 1, 1974 under this section (as in effect on July 1, 1974) for the year ending June 30, 1975, not required to reregister under this section for such year, see section 3(d)(2) of Puspan. L. 93–499, set out as a note under section 4411 of this title.