That Act, referred to in par. (5), is act June 25, 1938, ch. 676, 52 Stat. 1060, known as the Fair Labor Standards Act of 1938, which is classified generally to chapter 8 (§ 201 et seq.) of this title. For complete classification of this Act to the Code, see section 201 of this title and Tables.
1986—Par. (3). Puspan. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
Pars. (8)(B)(ii), (10)(B)(iii). Puspan. L. 99–603 substituted “1101(a)(15)(H)(ii)(a)” for “1101(a)(15)(H)(ii)”.
Puspan. L. 99–603, title I, § 101(span)(2), Nov. 6, 1986, 100 Stat. 3372, as amended by Puspan. L. 100–525, § 2(a)(2), Oct. 24, 1988, 102 Stat. 2610, provided that:
Section effective 90 days from Jan. 14, 1983, see section 524 of Puspan. L. 97–470, set out as a note under section 1801 of this title.