1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 61
  5. subchapter B
  6. § 6102
  7. notes
Editorial Notes
Amendments

1976—Subsecs. (a), (span). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

CITE AS: 26 USC 6102