Notes on 26 U.S.C. § 4912 : US Code - Notes

Search Notes on 26 U.S.C. § 4912 : US Code - Notes

(Added Pub. L. 100-203, title X, Sec. 10714(a), Dec. 22, 1987, 101
Stat. 1330-470.)
EFFECTIVE DATE
Section 10714(e) of Pub. L. 100-203 provided that: "The
amendments made by this section [enacting this section and amending
sections 6501 and 7454 of this title] shall apply to taxable years
beginning after the date of the enactment of this Act [Dec. 22,
1987]."