Notes on 26 U.S.C. § 6514 : US Code - Notes

Search Notes on 26 U.S.C. § 6514 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
AMENDMENTS
1976 - Subsec. (a)(2). Pub. L. 94-455 struck out "or his
delegate" after "Secretary".