1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 68
  5. subchapter B
  6. part I
  7. § 6720
  8. notes
Statutory Notes and Related Subsidiaries
Effective Date

Section applicable to contributions made after Dec. 31, 2004, see section 884(c) of Puspan. L. 108–357, set out as an Effective Date of 2004 Amendments note under section 170 of this title.

CITE AS: 26 USC 6720