skip navigation
TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter Q > PART II > § 1311
NOTES:
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 337; Pub. L. 94–455, title XIX, §§ 1901(a)(142),
1906
(b)(13)(A), Oct. 4, 1976, 90 Stat. 1788, 1834.)
Amendments
1976—Subsec. (b)(2). Pub. L. 94–455, §§ 1901(a)(142),
1906
(b)(13)(A), struck out “or his delegate” after “Secretary” and “of the United States” after “Tax Court” wherever appearing.
Subsec. (b)(3). Pub. L. 94–455, § 1901(a)(142), struck out “of the United States” after “Tax Court”.
Effective Date of 1976 Amendment
Amendment by section 1901(a)(142) of Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section
2 of this title.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.