Notes on 26 U.S.C. § 6339 : US Code - Notes

Search Notes on 26 U.S.C. § 6339 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 788; Pub. L. 85-866, title I,
Sec. 79, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 89-719, title I,
Sec. 104(g), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94-455, title
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
AMENDMENTS
1976 - Subsec. (b)(2). Pub. L. 94-455 struck out "or his
delegate" after "Secretary".
1966 - Subsecs. (c), (d). Pub. L. 89-719 added subsecs. (c) and
(d).
1958 - Subsec. (b)(2). Pub. L. 85-866 substituted "as" for "of"
after "Deed" in heading.
EFFECTIVE DATE OF 1966 AMENDMENT
Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
regardless of when title or lien of United States arose or when
lien or interest of another person was acquired, with certain
exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a
note under section 6323 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section
1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of
this title.