The Internal Revenue Code of 1986, referred to in subsec. (c), is classified generally to Title 26, Internal Revenue Code.
In subsec. (b), “April 20, 1983” substituted for “the date of the enactment of this section”, which was translated as meaning the date of enactment of this subsection, as the probable intent of Congress.
1983—
Pub. L. 98–21 designated existing provisions as subsec. (a) and added subsec. (b).
1939—Act Aug. 10, 1939, amended section generally, incorporating provisions of former section
408 of this title.
Section 335(c) of
Pub. L. 98–21 provided that: “The amendments made by subsection (a) [amending this section] shall apply only with respect to benefits payable or rights existing under the Social Security Act [this chapter] on or after the date of the enactment of this Act [Apr. 20, 1983].”
Section 201 of act Aug. 10, 1939, provided that the amendment made by that section is effective Jan. 1, 1940.