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TITLE 17 > CHAPTER 10 > SUBCHAPTER A > § 1001
NOTES:
Source
(Added Pub. L. 102–563, § 2, Oct. 28, 1992, 106 Stat. 4237.)
References in Text
Section 482 of the Internal Revenue Code of 1986, referred to in par. (12)(B), is classified to section
482 of Title
26, Internal Revenue Code.
Effective Date
Pub. L. 102–563, § 4, Oct. 28, 1992, 106 Stat. 4248, provided that: “This Act [see Short Title of 1992 Amendments note set out under section
101 of this title] and the amendments made by this Act shall take effect on the date of the enactment of this Act [Oct. 28, 1992].”
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