Notes on 26 U.S.C. § 5872 : US Code - Notes

Search Notes on 26 U.S.C. § 5872 : US Code - Notes

(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1235; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
PRIOR PROVISIONS
Provisions similar to those comprising this section were
contained in prior section 5862, act Aug. 16, 1954, ch. 736, 68A
Stat. 729, prior to the general revision of this chapter by Pub. L.
90-618.
AMENDMENTS
1976 - Subsec. (b). Pub. L. 94-455 struck out "or his delegate"
after "Secretary" wherever appearing.
EFFECTIVE DATE
Section effective on first day of first month following October
1968, see section 207(a) of Pub. L. 90-618, set out as a note under
section 5801 of this title.