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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter N > PART II > Subpart D > § 893
NOTES:
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 284; Pub. L. 100–647, title I, § 1012(t)(4), Nov. 10, 1988, 102 Stat. 3527.)
Amendments
1988—Subsec. (c). Pub. L. 100–647 added subsec. (c).
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section
1 of this title.
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