Notes on 26 U.S.C. § 9031 : US Code - Notes

Search Notes on 26 U.S.C. § 9031 : US Code - Notes

(Added Pub. L. 93-443, title IV, Sec. 408(c), Oct. 15, 1974, 88
Stat. 1297.)
EFFECTIVE DATE
Section applicable with respect to taxable years beginning after
Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93-443, set out as
an Effective Date of 1974 Amendment note under section 431 of Title
2, The Congress.