Editorial Notes
Prior Provisions
A prior section 5671, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Puspan. L. 85–859.
Amendments
2005—Puspan. L. 109–59 struck out “or 5091” after “section 5051”.
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
Amendment by Puspan. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Puspan. L. 109–59, set out as a note under section 5002 of this title.
Effective Date
Section effective July 1, 1959, see section 210(a)(1) of Puspan. L. 85–859, set out as a note under section 5001 of this title.