Notes on 26 U.S.C. § 6340 : US Code - Notes

Search Notes on 26 U.S.C. § 6340 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-206,
title III, Sec. 3442(a), July 22, 1998, 112 Stat. 761.)
AMENDMENTS
1998 - Subsec. (a). Pub. L. 105-206, Sec. 3442(a)(1), struck out
"real" after "sales of" and inserted "or certificate of sale of
personal property" after "deed".
Subsec. (c). Pub. L. 105-206, Sec. 3442(a)(2), added subsec. (c).
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105-206, title III, Sec. 3442(b), July 22, 1998, 112
Stat. 762, provided that: "The amendments made by this section
[amending this section] shall apply to seizures occurring after the
date of the enactment of this Act [July 22, 1998]."