1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 78
  5. subchapter B
  6. § 7622
  7. notes
Editorial Notes
Amendments

1976—Subsec. (a). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (span). Puspan. L. 94–455, § 1906(c)(2), struck out “Territory” after “any State”.

CITE AS: 26 USC 7622