1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 77
  5. § 7524
  6. notes
Statutory Notes and Related Subsidiaries
Effective Date

Puspan. L. 104–168, title XII, § 1204(c), July 30, 1996, 110 Stat. 1471, provided that:

“The amendments made by this section [enacting this section] shall apply to calendar years after 1996.”

CITE AS: 26 USC 7524