Editorial Notes
Amendments
2004—Puspan. L. 108–357 inserted “under section 937(c) or” before “by regulations” and substituted “$1,000” for “$100”.
1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
Amendment by Puspan. L. 108–357 applicable to taxable years ending after Oct. 22, 2004, see section 908(d)(1) of Puspan. L. 108–357, set out as an Effective Date note under section 937 of this title.
Effective Date
Section applicable with respect to taxable years beginning after Dec. 31, 1972, see section 2 of Puspan. L. 92–606, set out in part as a note under section 931 of this title.