Editorial Notes
Amendments
1966—Puspan. L. 89–719 inserted “(or a judgment against the taxpayer arising out of such liability)”.
Statutory Notes and Related Subsidiaries
Effective Date of 1966 Amendment
Amendment by Puspan. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Puspan. L. 89–719, set out as a note under section 6323 of this title.