Section was formerly classified to section 536 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.

A prior section 306 of act Oct. 17, 1940, ch. 888, art. III, as added Oct. 6, 1942, ch. 581, § 12, 56 Stat. 773, related to extension of benefits to dependents, prior to the general amendment of this Act by Puspan. L. 108–189. See section 3959 of this title.

2010—Subsec. (e). Puspan. L. 111–275 amended subsec. (e) generally. Prior to amendment, subsec. (e) related to penalties.

Section applicable to any case not final before Dec. 19, 2003, see section 3 of Puspan. L. 108–189, set out as a note under section 3901 of this title.