For prior sections 507 of
Pub. L. 90–351 and prior sections
3757 of this title, see notes set out preceding section
3750 of this title.
Section applicable with respect to the first fiscal year beginning after Jan. 5, 2006, and each fiscal year thereafter, see section 1111(d) of
Pub. L. 109–162, set out as an Effective Date of 2006 Amendment note under section
3750 of this title.