Notes on 26 U.S.C. § 9010 : US Code - Notes
Search Notes on 26 U.S.C. § 9010 : US Code - Notes
(Added Pub. L. 92-178, title VIII, Sec. 801, Dec. 10, 1971, 85
Stat. 569; amended Pub. L. 93-443, title IV, Sec. 404(c)(14)-(18),
Oct. 15, 1974, 88 Stat. 1293; Pub. L. 94-455, title XIX, Sec.
1906(b)(13)(C), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-620, title
IV, Sec. 402(28)(E), Nov. 8, 1984, 98 Stat. 3359.)
AMENDMENTS
1984 - Subsec. (c). Pub. L. 98-620 struck out provision requiring
the judges designated to hear the case to assign the case for
hearing at the earliest practicable date, to participate in the
hearing and determination thereof, and to cause the case to be in
every way expedited.
1976 - Subsec. (b). Pub. L. 94-455 substituted "to the Secretary
of the Treasury" for "to the Secretary".
1974 - Pub. L. 93-443, Sec. 404(c)(14), substituted "Commission"
for "Comptroller General" in section catchline.
Subsec. (a). Pub. L. 93-443, Sec. 404(c)(15), substituted
"Commission" for "Comptroller General", "its" for "his", and "it"
for "he" wherever appearing.
Subsecs. (b), (c). Pub. L. 93-443, Sec. 404(c)(16), (17),
substituted "Commission" for "Comptroller General" wherever
appearing.
Subsec. (d). Pub. L. 93-443, Sec. 404(c)(18), substituted
"Commission" and "it" for "Comptroller General" and "he".
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-620 not applicable to cases pending on
Nov. 8, 1984, see section 403 of Pub. L. 98-620, set out as an
Effective Date note under section 1657 of Title 28, Judiciary and
Judicial Procedure.
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.
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Participation by Commission in judicial proceedings