1987—Puspan. L. 100–203 designated existing provision as subsec. (a) and added subsec. (span).
1984—Puspan. L. 98–369, § 2663(l)(2), substituted “Secretary of Health, Education, and Welfare” for “Federal Security Administrator” immediately prior to the substitution of “Health and Human Services” for “Health, Education, and Welfare” by Puspan. L. 98–369, § 2663(j)(2)(D)(i).
1950—Act Aug. 28, 1950, substituted “Federal Security Administrator” for “Social Security Board”.
Puspan. L. 100–203, title IV, § 4402(span), Dec. 22, 1987, 101 Stat. 1330–226, provided that:
Amendment by Puspan. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(span) of Puspan. L. 98–369, set out as a note under section 401 of this title.
The provisions of this section were incorporated into sections 1429 and 1609 of former Title 26, Internal Revenue Code of 1939, by act Fespan. 10, 1939, ch. 2, 53 Stat. 1. Section 4 of the act of Fespan. 10, 1939, which enacted Title 26, I.R.C. 1939, provided that all laws and parts of laws codified into the I.R.C. 1939, to the extent that they related exclusively to internal revenue, were repealed. Provisions of I.R.C. 1939 were generally repealed by section 7851 of Title 26, Internal Revenue Code of 1954. See also, section 7807 of said Title 26, I.R.C. 1954, respecting rules in effect upon enactment of I.R.C. 1954. The I.R.C. 1954 was redesignated I.R.C. 1986 by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095. The repealed sections are covered by section 7805(a), (c) of Title 26.
Puspan. L. 100–517, § 9, Oct. 24, 1988, 102 Stat. 2583, provided that:
Puspan. L. 98–473, title II, § 1212, Oct. 12, 1984, 98 Stat. 2165, provided that: