26 U.S. Code Part II - PROCEDURE

Amendments

1998—Pub. L. 105–206, title III, § 3103(b)(2), July 22, 1998, 112 Stat. 731, substituted “$50,000” for “$10,000” in item 7463.

1984—Pub. L. 98–369, div. A, title IV, § 461(a)(2)(B), July 18, 1984, 98 Stat. 823, substituted “$10,000” for “$5,000” in item 7463.

1980—Pub. L. 96–589, § 6(c)(2), Dec. 24, 1980, 94 Stat. 3407, added item 7464 and redesignated former item 7464 as 7465.

1978—Pub. L. 95–600, title V, § 502(a)(2)(B), Nov. 6, 1978, 92 Stat. 2879, substituted “$5,000” for “$1,500” in item 7463.

1972—Pub. L. 92–512, title II, § 203(b)(3), Oct. 20, 1972, 86 Stat. 945, substituted “$1,500” for “$1,000” in item 7463.

1969—Pub. L. 91–172, title IX, § 957(b), Dec. 30, 1969, 83 Stat. 733, added item 7463 and redesignated former item 7463 as 7464.

 

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