Editorial Notes
Prior Provisions
A prior section 6115 was renumbered section 6116 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 103–66, title XIII, § 13173(d), Aug. 10, 1993, 107 Stat. 457, provided that:
“The provisions of this section [enacting this section and section 6714 of this title and renumbering former section 6115 as 6116 of this title] shall apply to quid pro quo contributions made on or after January 1, 1994.”