NOTES:


Source

(Oct. 17, 1940, ch. 888, title II, § 206, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2844.)

References in Text

The internal revenue laws of the United States, referred to in subsec. (c), are classified generally to Title 26, Internal Revenue Code.

Prior Provisions

A prior section 526, act Oct. 17, 1940, ch. 888, art. II, § 206, as added Oct. 6, 1942, ch. 581, § 6, 56 Stat. 771; amended Pub. L. 102–12, § 9(7), Mar. 18, 1991, 105 Stat. 39, related to maximum rate of interest, prior to the general amendment of this Act by Pub. L. 108–189. See section 527 of this Appendix.