1. U.S. Code
  2. title 26
  3. subtitle K
  4. chapter 100
  5. subchapter B
  6. § 9822
  7. notes
1 So in original. No section 9821 has been enacted.
Statutory Notes and Related Subsidiaries
Effective Date

Section applicable with respect to plan years beginning on or after Jan. 1, 2022, see section 102(e) of div. BB of Puspan. L. 116–260, set out as an Effective Date of 2020 Amendment note under section 8902 of Title 5, Government Organization and Employees.

CITE AS: 26 USC 9822