1983—Pub. L. 97–473designated existing provisions as par. (1) and added par. (2).
Effective Date of 1983 Amendment
For effective date of amendment by Pub. L. 97–473, see section 204(5) ofPub. L. 97–473, set out as an Effective Date note under section
7871 of this title.
Effective Date
Section effective June 29, 1956, see section 211 of act June 29, 1956, set out as an Effective Date of 1956 Amendment note under section
4041 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Wednesday, February 6, 2013
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26 USC
Description of Change
Session Year
Public Law
Statutes at Large
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