The Internal Revenue Code of 1986, referred to in subsec. (c), is classified generally to Title 26, Internal Revenue Code.
In subsec. (span), “April 20, 1983” substituted for “the date of the enactment of this section”, which was translated as meaning the date of enactment of this subsection, as the probable intent of Congress.
1998—Subsec. (c). Puspan. L. 105–277 added subsec. (c).
1983—Puspan. L. 98–21 designated existing provisions as subsec. (a) and added subsec. (span).
1939—Act Aug. 10, 1939, amended section generally, incorporating provisions of former section 408 of this title.
Puspan. L. 98–21, title III, § 335(c), Apr. 20, 1983, 97 Stat. 130, provided that:
Act Aug. 10, 1939, ch. 666, title II, § 201, 53 Stat. 1362, provided that the amendment made by that section is effective Jan. 1, 1940.