1976—Puspan. L. 94–455 substituted “functions of the Secretary of the Treasury” for “functions of the Secretary” after “whom any of the” and struck out “or his delegate” after “Secretary” wherever appearing.

Section effective Aug. 17, 1954, see section 1(c) of Puspan. L. 85–866, set out as an Effective Date of 1958 Amendment note under section 165 of this title.