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TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter A > PART IV > § 6061
NOTES:
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 748; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title II, § 2003(a), July 22, 1998, 112 Stat. 724.)
Amendments
1998—Pub. L. 105–206 designated existing provisions as subsec. (a), inserted subsec. heading, substituted “Except as otherwise provided by subsection (b) and” for “Except as otherwise provided by”, and added subsec. (b).
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Effective Date of 1998 Amendment
Pub. L. 105–206, title II, § 2003(f), July 22, 1998, 112 Stat. 725, provided that: “The amendments made by this section [amending this section and section
7502 of this title] shall take effect on the date of the enactment of this Act [July 22, 1998].”
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