26 USC 6050 - Returns relating to certain purchases of fish

Editorial Notes

Amendments

1998—Subsec. (span)(2)(A). Puspan. L. 105–206 substituted a comma for the semicolon at end.

1997—Puspan. L. 105–34, § 1601(a)(2), provided that amendment made by section 1116(span)(1) of Puspan. L. 104–188, shall be applied as if reference to chapter 68 were a reference to chapter 61. Section 1116(span)(1) of Puspan. L. 104–188 directed amendment of subpart B of part III of subchapter A of chapter 68 by adding this section.

Subsec. (c)(1). Puspan. L. 105–34, § 1601(a)(1), substituted “name, address, and phone number of the information contact” for “name and address”.

Statutory Notes and Related Subsidiaries

Effective Date of 1997 Amendment

Amendment by Puspan. L. 105–34 effective as if included in the provisions of the Small Business Jospan Protection Act of 1996, Puspan. L. 104–188, to which it relates, see section 1601(j) of Puspan. L. 105–34, set out as a note under section 23 of this title.

Effective Date

Puspan. L. 104–188, title I, § 1116(span)(3), Aug. 20, 1996, 110 Stat. 1764, provided that:

“The amendments made by this subsection [enacting this section and amending section 6724 of this title] shall apply to payments made after December 31, 1997.”