1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 76
  5. subchapter C
  6. part II
  7. § 7458
  8. notes
Editorial Notes
Amendments

1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary” and struck out “nor his delegate” after “nor the Secretary”.

CITE AS: 26 USC 7458