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TITLE 26 > Subtitle H > CHAPTER 96 > § 9031
NOTES:
Source
(Added Pub. L. 93–443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1297.)
Effective Date
Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amendment note under section
431 of Title
2, The Congress.
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