skip navigation
TITLE 26 > Subtitle F > CHAPTER 70 > Subchapter A > PART II > § 6861
NOTES:
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 834; Pub. L. 93–406, title II, § 1016(a)(24), Sept. 2, 1974, 88 Stat. 931; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976,90 Stat. 1834.)
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
1974—Pub. L. 93–406 substituted “, gift, and certain excise taxes” for “and gift taxes” in section catchline.
Effective Date of 1974 Amendment
Amendment by Pub. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93–406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93–406, set out as an Effective Date; Transitional Rules note under section
410 of this title.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.