Federal tax law, referred to in subsec. (a)(2)(B), is classified generally to Title 26, Internal Revenue Code.
The Housing and Community Development Act of 1974, referred to in subsec. (e)(4), is
Pub. L. 93–383, Aug. 22, 1974,
88 Stat. 633, as amended. For complete classification of this Act to the Code, see Short Title note set out under section
5301 of Title
42, The Public Health and Welfare, and Tables.