Amendments
1982—Subsec. (b)(1). [Pub. L. 97–248] substituted “180 days” for “120 days”.
1976—[Pub. L. 94–455] struck out “or his delegate” after “Secretary” wherever appearing.
1966—Subsec. (b)(1). [Pub. L. 89–719] substituted “120 days” for “1 year”.
Statutory Notes and Related Subsidiaries
Effective Date of 1982 Amendment
[Pub. L. 97–248, title III, § 349A(b)], Sept. 3, 1982, [96 Stat. 639], provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to property sold after the date of the enactment of this Act [Sept. 3, 1982].”
Effective Date of 1966 Amendment
Amendment by [Pub. L. 89–719] applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of [Pub. L. 89–719], set out as a note under section 6323 of this title.