Notes on 26 U.S.C. § 7602 : US Code - Notes

Search Notes on 26 U.S.C. § 7602 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 901; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248,
title III, Sec. 333(a), Sept. 3, 1982, 96 Stat. 622; Pub. L. 105-
206, title III, Secs. 3412, 3417(a), July 22, 1998, 112 Stat. 751,
757.)
AMENDMENTS
1998 - Subsec. (c). Pub. L. 105-206, Sec. 3417(a), added subsec.
(c). Former subsec. (c) redesignated (d).
Subsec. (d). Pub. L. 105-206, Sec. 3417(a), redesignated subsec.
(c) as (d). Former subsec. (d) redesignated (e).
Pub. L. 105-206, Sec. 3412, added subsec. (d).
Subsec. (e). Pub. L. 105-206, Sec. 3417(a), redesignated subsec.
(d) as (e).
1982 - Pub. L. 97-248 redesignated existing provisions as subsec.
(a), added subsec. (a) heading, and added subsecs. (b) and (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. 3417(b), July 22, 1998, 112
Stat. 758, provided that: "The amendments made by subsection (a)
[amending this section] shall apply to contacts made after the
180th day after the date of the enactment of this Act [July 22,
1998]."
EFFECTIVE DATE OF 1982 AMENDMENT
Section 333(b) of Pub. L. 97-248 provided that: "The amendments
made by subsection (a) [amending this section] shall take effect on
the day after the date of the enactment of this Act [Sept. 3,
1982]."