1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

1959—Puspan. L. 86–368 substituted “Chief Counsel for the Internal Revenue Service or his delegate” for “Assistant General Counsel of the Treasury Department serving as Chief Counsel of the Internal Revenue Service, or the delegate of such Chief Counsel,”.

Amendment by Puspan. L. 86–368 effective when Chief Counsel for Internal Revenue Service first appointed pursuant to amendment of section 7801 of this title by Puspan. L. 86–368 qualifies and takes office, see section 3 of Puspan. L. 86–368, set out as a note under section 7801 of this title.