1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 65
  5. subchapter A
  6. § 6408
  7. notes
Statutory Notes and Related Subsidiaries
Effective Date

Puspan. L. 100–203, title X, § 10621(c), Dec. 22, 1987, 101 Stat. 1330–452, provided that:

“The amendments made by this section [enacting this section] shall take effect on the date of the enactment of this Act [Dec. 22, 1987].”

CITE AS: 26 USC 6408