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TITLE 26 > Subtitle H > CHAPTER 95 > § 9007
NOTES:
Source
(Added Pub. L. 92–178, title VIII, § 801, Dec. 10, 1971, 85 Stat. 568; amended Pub. L. 93–53, § 6(c), July 1, 1973, 87 Stat. 139; Pub. L. 93–443, title IV, § 404(c)(9)–(11), Oct. 15, 1974, 88 Stat. 1292; Pub. L. 94–283, title III, § 307(e), May 11, 1976, 90 Stat. 502; Pub. L. 94–455, title XIX, § 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, § 404(c)(9), substituted “Commission” for “Comptroller General”.
Subsec. (b). Pub. L. 93–443, § 404(c)(10), substituted “Commission” and “it” for “Comptroller General” and “he”, respectively, wherever appearing.
Subsec. (c). Pub. L. 93–443, § 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.
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