1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 68
  5. subchapter B
  6. part I
  7. § 6692
  8. notes
Statutory Notes and Related Subsidiaries
Effective Date

Section effective Sept. 2, 1974, see section 1034 of Puspan. L. 93–406, set out as a note under section 6057 of this title.

CITE AS: 26 USC 6692