Amendments
2004—[Pub. L. 108–357] inserted “under section 937(c) or” before “by regulations” and substituted “$1,000” for “$100”.
1976—[Pub. L. 94–455] struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
Amendment by [Pub. L. 108–357] applicable to taxable years ending after Oct. 22, 2004, see [section 908(d)(1) of Pub. L. 108–357], set out as an Effective Date note under section 937 of this title.
Effective Date
Section applicable with respect to taxable years beginning after Dec. 31, 1972, see [section 2 of Pub. L. 92–606], set out in part as a note under section 931 of this title.