1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 68
  5. subchapter B
  6. part I
  7. § 6717
  8. notes
Statutory Notes and Related Subsidiaries
Effective Date

Section effective Jan. 1, 2005, see section 859(c) of Puspan. L. 108–357, set out as an Effective Date of 2004 Amendment note under section 4083 of this title.

CITE AS: 26 USC 6717