Historical and Revision Notes
Revised Section	Source (U.S. Code	Source (Statutes at Large)
326(a)	31:1031.	June 1, 1955, ch. 113, § 102, 69 Stat. 76.
326(b)	31:1032.	Sept. 29, 1969, Pub. L. 91–74, § 102(1st par.), 83 Stat. 118.

In subsection (a), the words “On and after June 1, 1955,” are omitted as executed.

In subsection (b), the words “On and after September 29, 1969,” are omitted as executed.

Editorial Notes

Amendments

1986—Subsec. (b). Pub. L. 99–234 substituted “rates and amounts” for “rates”.

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–234 effective (1) on the effective date of regulations to be promulgated not later than 150 days after Jan. 2, 1986, or (2) 180 days after Jan. 2, 1986, whichever occurs first, see section 301(a) of Pub. L. 99–234, set out as a note under section 5701 of Title 5, Government Organization and Employees.