1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 68
  5. subchapter B
  6. part I
  7. § 6705
  8. notes
Statutory Notes and Related Subsidiaries
Effective Date

Section effective with respect to payments made after Dec. 31, 1983, see section 110(a) of Puspan. L. 98–67, set out as an Effective Date of 1983 Amendment note under section 31 of this title.

CITE AS: 26 USC 6705