1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 61
  5. subchapter A
  6. part III
  7. subpart B
  8. § 6050Z
  9. notes
Statutory Notes and Related Subsidiaries
Effective Date

Section applicable to distributions made after the date which is 3 years after Dec. 29, 2022, see section 334(e) of Puspan. L. 117–328, set out as an Effective Date of 2022 Amendment note under section 72 of this title.

CITE AS: 26 USC 6050Z