Notes on 26 U.S.C. § 5842 : US Code - Notes

Search Notes on 26 U.S.C. § 5842 : US Code - Notes

(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1230; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
PRIOR PROVISIONS
A prior section 5842, act Aug. 16, 1954, ch. 736, 68A Stat. 725,
related to books, records, and returns, prior to the general
revision of this chapter by Pub. L. 90-618.
Provisions similar to those comprising this section were
contained in prior section 5843, act Aug. 16, 1954, ch. 736, 68A
Stat. 725, as amended by act Sept. 2, 1958, Pub. L. 85-859, title
II, Sec. 203(e), 72 Stat. 1427, prior to the general revision of
this chapter by Pub. L. 90-618.
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.