1. U.S. Code
  2. title 26
  3. subtitle K
  4. chapter 100
  5. subchapter B
  6. § 9825
  7. notes
Editorial Notes
References in Text

The date of enactment of the Consolidated Appropriations Act, 2021, referred to in subsec. (a), is the date of enactment of Puspan. L. 116–260, which was approved Dec. 27, 2020.

CITE AS: 26 USC 9825