1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 53
  5. subchapter A
  6. part II
  7. § 5812

View all text of Part II [§ 5811 - § 5812]

§ 5812. Transfers
(a) Application
(b) Transfer of possession
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1228; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 5812