2002—Subsec. (c). Pub. L. 107–134
amended heading and text of subsec. (c) generally. Prior to amendment, text read as follows: “For time for performing certain acts postponed by reason of war, see section
1982—Subsec. (b). Pub. L. 97–248
struck out “or the first installment thereof required under section
” after “the amount properly estimated as its tax”.
1976—Pub. L. 94–455
struck out “or his delegate” after “Secretary” wherever appearing.
Pub. L. 107–134
, title I, § 112(f),Jan. 23, 2002, 115 Stat. 2435
, provided that: “The amendments made by this section [enacting section
, Labor, and amending this section, sections
of this title, and section
] shall apply to disasters and terroristic or military actions occurring on or after September 11, 2001, with respect to any action of the Secretary of the Treasury, the Secretary of Labor, or the Pension Benefit Guaranty Corporation occurring on or after the date of the enactment of this Act [Jan. 23, 2002].”
Amendment by Pub. L. 97–248
applicable to taxable years beginning after Dec. 31, 1982, see section 234(e) ofPub. L. 97–248
, set out as a note under section
of this title.