Notes on 26 U.S.C. § 5811 : US Code - Notes

Search Notes on 26 U.S.C. § 5811 : US Code - Notes

(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1228; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
PRIOR PROVISIONS
A prior section 5811, acts Aug. 16, 1954, ch. 736, 68A Stat. 722;
Sept. 2, 1958, Pub. L. 85-859, title II, Sec. 203(b), 72 Stat.
1427; June 1, 1960, Pub. L. 86-478, Sec. 2, 74 Stat. 149, consisted
of provisions similar to those comprising this section, prior to
the general revision of this chapter by Pub. L. 90-618.
AMENDMENTS
1976 - Subsec. (c). Pub. L. 94-455 struck out "or his delegate"
after "Secretary".
EFFECTIVE DATE
Section effective on first day of first month following October
1968, see section 207 of Pub. L. 90-618, set out as a note under
section 5801 of this title.
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