Editorial Notes
References in Text
Section 112 of the Internal Revenue Code, referred to in subsec. (a), is classified to section 112 of Title 26, Internal Revenue Code.
Amendments
1978—Subsec. (span). Puspan. L. 95–454 substituted “Office of Personnel Management” for “Civil Service Commission”.
Statutory Notes and Related Subsidiaries
Effective Date of 1978 Amendment
Amendment by Puspan. L. 95–454 effective 90 days after Oct. 13, 1978, see section 907 of Puspan. L. 95–454, set out as a note under section 1101 of this title.