This chapter, referred to in subsec. (c)(3)(B)(i), (iv), was in the original “this title” and was translated as reading “this subtitle”, meaning subtitle B of title XVI of Pub. L. 99–198, which enacted this chapter, as the probable intent of Congress.

1986—Subsecs. (c)(2)(A), (e). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.