1. U.S. Code
  2. title 31
  3. subtitle V
  4. chapter 77
  5. § 7701
  6. notes
Editorial Notes
References in Text

Section 6103 of the Internal Revenue Code of 1986, referred to in subsecs. (a)(1) and (d), is classified to section 6103 of Title 26, Internal Revenue Code.

Amendments

1996—Subsecs. (c), (d). Puspan. L. 104–134 added subsecs. (c) and (d).

CITE AS: 31 USC 7701