26 U.S. Code Chapter 42, Subchapter E - Abatement of First and Second Tier Taxes in Certain Cases

Sec. 4961. Abatement of second tier taxes where there is correction. 4962. Abatement of first tier taxes in certain cases. 4963. Definitions.

1996—Pub. L. 104–168, title XIII, § 1311(a),July 30, 1996, 110 Stat. 1475, redesignated former subchapter D as E.
1987—Pub. L. 100–203, title X, § 10712(a), (b)(5),Dec. 22, 1987, 101 Stat. 1330–465, 1330–467, redesignated former subchapter C as D, and struck out “private foundation” before “first tier taxes” in item 4962.
1984—Pub. L. 98–369, div. A, title III, § 305(b)(1), (2),July 18, 1984, 98 Stat. 783, substituted “Abatement of First and Second Tier Taxes in Certain Cases” for “Abatement of Second Tier Taxes Where There Is Correction During Correction Period” in the subchapter heading, added item 4962, and renumbered former item 4962 as 4963.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


LII has no control over and does not endorse any external Internet site that contains links to or references LII.