Editorial Notes
Codification
Section 1215(c)(1) of Puspan. L. 109–280, which directed the addition of section 6720B at the end of part I of subchapter B of chapter 68, without specifying the act to be amended, was executed by adding section 6720B at the end of part I of subchapter B of chapter 68 of this title, which consists of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 109–280, title XII, § 1215(d)(3), Aug. 17, 2006, 120 Stat. 1079, provided that:
“The amendments made by subsection (c) [enacting this section] shall apply to identifications made after the date of the enactment of this Act [Aug. 17, 2006].”