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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter B > PART IX > § 271
NOTES:
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 82; Pub. L. 94–455, title XXI, § 2104(a), Oct. 4, 1976, 90 Stat. 1901.)
Amendments
1976—Subsec. (c). Pub. L. 94–455 added subsec. (c).
Effective Date of 1976 Amendment
Section 2104(b) of Pub. L. 94–455 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1975.”
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