1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter C
  6. part II
  7. subpart B
  8. § 5221

View all text of Subpart B [§ 5221 - § 5223]

§ 5221. Commencement, suspension, and resumption of operations
(a) Commencement, suspension, and resumption
(b) Penalty
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1364; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 806(b), July 26, 1979, 93 Stat. 279.)

CITE AS: 26 USC 5221