Notes on 26 U.S.C. § 9007 : US Code - Notes

Search Notes on 26 U.S.C. § 9007 : US Code - Notes

(Added Pub. L. 92-178, title VIII, Sec. 801, Dec. 10, 1971, 85
Stat. 568; amended Pub. L. 93-53, Sec. 6(c), July 1, 1973, 87 Stat.
139; Pub. L. 93-443, title IV, Sec. 404(c)(9)-(11), Oct. 15, 1974,
88 Stat. 1292; Pub. L. 94-283, title III, Sec. 307(e), May 11,
1976, 90 Stat. 502; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(B),
(C), Oct. 4, 1976, 90 Stat. 1834.)
AMENDMENTS
1976 - Subsec. (b). Pub. L. 94-455 substituted "Secretary of the
Treasury" for "Secretary".
Subsec. (b)(3). Pub. L. 94-283 substituted "9006(c)" for
"9006(d)".
Subsec. (d). Pub. L. 94-455 substituted "Secretary of the
Treasury" for "Secretary".
1974 - Subsec. (a). Pub. L. 93-443, Sec. 404(c)(9), substituted
"Commission" for "Comptroller General".
Subsec. (b). Pub. L. 93-443, Sec. 404(c)(10), substituted
"Commission" and "it" for "Comptroller General" and "he",
respectively, wherever appearing.
Subsec. (c). Pub. L. 93-443, Sec. 404(c)(11), substituted
"Commission" for "Comptroller General".
1973 - Subsec. (b)(3). Pub. L. 93-53 substituted section
"9006(d)" for "9006(c)".
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-443 applicable with respect to taxable
years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub.
L. 93-443, set out as a note under section 431 of Title 2, The
Congress.
EFFECTIVE DATE OF 1973 AMENDMENT
Amendment by Pub. L. 93-53 applicable with respect to taxable
years beginning after Dec. 31, 1972, see section 6(d) of Pub. L. 93-
53, set out as a note under section 6096 of this title.