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NOTES:
Source
(Feb. 8, 1875, ch. 36, § 23 (part), 18 Stat. 312.)
References in Text
The customs laws, referred to in text, are classified generally to this title.
Codification
Section is based on section
23 (as related to persons acting under any customs law) of act Feb. 8, 1875. Provisions of section
23 (as related to persons acting under any internal revenue law or any revenue provisions of any law of the United States) were repealed effective Feb. 11, 1939, by section 4 of act Feb. 10, 1939 (53 Stat. 1) and incorporated as section
4048 of Title
26, Internal Revenue Code of 1939. The Internal Revenue Code of 1939 was repealed by the Internal Revenue Code of 1954. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095. Provisions of former section
4048 are covered by section
7344 of Title
26, Internal Revenue Code.
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