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TITLE 26 > Subtitle F > CHAPTER 63 > Subchapter C > § 6234
NOTES:
Source
(Added Pub. L. 105–34, title XII, § 1231(a), Aug. 5, 1997, 111 Stat. 1020; amended Pub. L. 107–147, title IV, § 416(d)(1)(D), Mar. 9, 2002, 116 Stat. 55.)
Amendments
2002—Subsec. (g)(4)(A). Pub. L. 107–147 inserted “or the Attorney General (or his delegate)” after “Secretary”.
Effective Date of 2002 Amendment
Amendment by Pub. L. 107–147 applicable with respect to settlement agreements entered into after Mar. 9, 2002, see section 416(d)(2) of Pub. L. 107–147, set out as a note under section
6224 of this title.
Effective Date
Section applicable to partnership taxable years ending after Aug. 5, 1997, see section 1231(d) of Pub. L. 105–34, set out as an Effective Date of 1997 Amendment note under section
6211 of this title.
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