26 U.S.C. § 4484
EDITORIAL NOTES
AMENDMENTS1983-Pub. L. 97-473 designated existing provisions as par. (1) and added par. (2).
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 1983 AMENDMENT For effective date of amendment by Pub. L. 97-473, see section 204(5) of Pub. L. 97-473, set out as an Effective Date note under section 7871 of this title.
EFFECTIVE DATESection 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.