Historical and Revision Notes | ||
|---|---|---|
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
1324(a) | 31:725q–1a(1st par.). | June 19, 1948, ch. 558, § 101(words before proviso in par. under heading “Bureau of Internal Revenue”), 62 Stat. 561. |
1324(b) | 31:725q–1a(last par.). | June 19, 1948, ch. 558, 62 Stat. 560, § 302(last par); added Sept. 8, 1978, Pub. L. 95–355, § 303, 92 Stat. 563. |
In subsection (a), the words “Necessary amounts are appropriated to the Secretary of the Treasury” are added to reflect the introductory language of the Act of
In subsection (b), the words “appropriation made by this section” are substituted for “the appropriation to the Treasury Department entitled ‘Bureau of Internal Revenue Refunding Internal-Revenue Collections’ ” to eliminate unnecessary words.
Pub. L. 117–328, div. T, title I, § 103(d), (f),
Act of
The Taxpayer Relief Act of 1997, referred to in subsec. (b)(2), is Pub. L. 105–34,
Sections 21, 24, 25A, 35, 36, 36A, 36B, 168, 53, 54B, 3131, 3132, 3134, 6428, 6428A, 6428B, 6431, and 7527A of the Internal Revenue Code of 1986, referred to in subsec. (b)(2), are classified to sections 21, 24, 25A, 35, 36, 36A, 36B, 168, 53, 54B, 3131, 3132, 3134, 6428, 6428A, 6428B, 6431, and 7527A, respectively, of Title 26, Internal Revenue Code. Section 36A of Title 26 was repealed by Pub. L. 113–295, div. A, title II, § 221(a)(5)(A),
Section 3081(b)(2) of the Housing Assistance Tax Act of 2008, referred to in subsec. (b)(2), is section 3081(b)(2) of Pub. L. 110–289, div. C, title III,
Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.
2022—Subsec. (b)(2). Pub. L. 117–328 substituted “7527A, or 6433” for “or 7527A”.
2021—Subsec. (b)(2). Pub. L. 117–2, § 9651(b), inserted “3134,” before “6428”.
Pub. L. 117–2, § 9641(b), inserted “3131, 3132,” before “6428”.
Pub. L. 117–2, § 9631(c)(2), inserted “21,” before “24”.
Pub. L. 117–2, § 9611(b)(4)(C), inserted “24,” before “25A” and substituted “6431, or 7527A” for “or 6431”.
Pub. L. 117–2, § 9601(c)(3)(A), inserted “6428B,” after “6428A,”.
2020—Subsec. (b)(2). Pub. L. 116–260 inserted “6428A,” after “6428,”.
Pub. L. 116–136 inserted “6428,” after “54B(h),”.
2014—Subsec. (b)(2). Pub. L. 113–295 substituted “or 6431” for “6428, or 6431,”.
2010—Subsec. (b)(2). Pub. L. 111–148, § 10909(b)(2)(P), (c), as amended by Pub. L. 111–312, temporarily inserted “36C,” after “36B,”. See Effective and Termination Dates of 2010 Amendment note below.
Pub. L. 111–148, § 1401(d)(1), inserted “36B,” after “36A,”.
2009—Subsec. (b)(2). Pub. L. 111–5, § 1531(c)(1), substituted “6428, or 6431,” for “or 6428”.
Pub. L. 111–5, § 1004(b)(8), inserted “25A,” after “section”.
Pub. L. 111–5, § 1001(e)(2), inserted “36A,” after “36,”.
2008—Subsec. (b)(2). Pub. L. 110–289, § 3081(c), inserted “168(k)(4)(F),” after “36,” and “, or due under section 3081(b)(2) of the Housing Assistance Tax Act of 2008” before period at end.
Pub. L. 110–289, § 3011(b)(3), inserted “36,” after “35,”.
Pub. L. 110–246, § 15316(c)(6), substituted “, 53(e), 54B(h), or 6428” for “or 6428 or 53(e)”.
Pub. L. 110–185 inserted “or 6428” after “section 35”.
2006—Subsec. (b)(2). Pub. L. 109–432 inserted “or 53(e)” after “section 35”.
2002—Subsec. (b)(2). Pub. L. 107–210 inserted “, or from section 35 of such Code” before period at end.
1997—Subsec. (b)(2). Pub. L. 105–34 inserted before period at end “, or enacted by the Taxpayer Relief Act of 1997”.
1986—Subsec. (b)(2). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
Amendment by Pub. L. 117–328 applicable to taxable years beginning after
Amendment by section 9611(b)(4)(C) of Pub. L. 117–2 applicable to taxable years beginning after
Amendment by section 9631(c)(2) of Pub. L. 117–2 applicable to taxable years beginning after
Amendment by section 9641(b) of Pub. L. 117–2 applicable to amounts paid with respect to calendar quarters beginning after
Amendment by section 9651(b) of Pub. L. 117–2 applicable to calendar quarters beginning after
Amendment by Pub. L. 113–295 effective
Amendment by section 1401(d)(1) of Pub. L. 111–148 applicable to taxable years ending after
Amendment by section 10909(b)(2)(P) of Pub. L. 111–148 inapplicable to taxable years beginning after
Amendment by section 10909(b)(2)(P) of Pub. L. 111–148 applicable to taxable years beginning after
Amendment by section 1001(e)(2) of Pub. L. 111–5 applicable to taxable years beginning after
Amendment by section 1004(b)(8) of Pub. L. 111–5 applicable to taxable years beginning after
Amendment by section 1531(c)(1) of Pub. L. 111–5 applicable to obligations issued after
Amendment by section 3011(b)(3) of Pub. L. 110–289 applicable to residences purchased on or after
Amendment by section 3081(c) of Pub. L. 110–289 applicable to taxable years ending after
Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective
Amendment by section 15316(c)(6) of Pub. L. 110–246 applicable to obligations issued after
Amendment by Pub. L. 109–432 applicable to taxable years beginning after
Amendment by Pub. L. 105–34 applicable to taxable years beginning after
Nothing in amendment by Pub. L. 107–210, other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating new mandate on any party regarding health insurance coverage, see section 203(f) of Pub. L. 107–210, set out as a Construction note under section 35 of Title 26, Internal Revenue Code.
Pub. L. 101–508, title XI, § 11116,