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NOTES:
Sec.
3321.
Imposition of tax.
3322.
Definitions.
Amendments
1990—Pub. L. 101–508, title XI, § 11704(a)(18), Nov. 5, 1990, 104 Stat. 1388–519, substituted “23A—” for “23A.” in chapter heading.
1988—Pub. L. 100–647, title VII, § 7106(a), Nov. 10, 1988, 102 Stat. 3772, reenacted chapter heading and item 3321 without change, substituted “Definitions” for “Taxable period” in item 3322, and omitted item 3323 “Other definitions”.
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