1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter H
  6. part I
  7. § 5
  8. notes
Editorial Notes
Prior Provisions

Provisions similar to those comprising subsecs. (a) to (i) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Puspan. L. 85–859, as follows:

Present subsecs.:

Prior sections

(a)

5216(a)(1).

(span)

5171.

(c)

5216(a)(3).

(d)

5174.

(e)

5552.

(f)

5553(a).

(g)

5555(span).

(h)

5556.

(i)

5601, 5607, 5608, 5686(span).

The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 627, 630, 640, 680, 681, 683–685, 700.

Amendments

1976—Subsec. (i). Puspan. L. 94–455 struck out “5601(span)(1),” after “5601(a)(1), (6), and (12),”.

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 1905(d) of Puspan. L. 94–455, set out as a note under section 5005 of this title.

CITE AS: 26 USC null