Editorial Notes
Amendments

1965—Pub. L. 89–97 substituted “6051 or 6053(b)” for “6051” wherever appearing.

Statutory Notes and Related Subsidiaries
Effective Date of 1965 Amendment

Amendment by section 313 of Pub. L. 89–97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Pub. L. 89–97, set out as a note under section 6053 of this title.