1
So in original. Probably should be “paragraph”.
References in Text
Section 61(a) of the Internal Revenue Code of 1986, referred to in subsec. (a)(3), (4), is classified to section 61(a) of Title 26, Internal Revenue Code.
Amendments
2022—Subsec. (f). [Pub. L. 117–328] added subsec. (f).
2013—Subsec. (a). [Pub. L. 112–274] inserted “of this title” after “For purposes” in introductory provisions.
2011—Subsec. (a). [Pub. L. 112–29, § 20(j)], struck out “of this title” after “For purposes” in introductory provisions.
Statutory Notes and Related Subsidiaries
Effective Date of 2013 Amendment
Amendment by [Pub. L. 112–274] effective Jan. 14, 2013, and applicable to proceedings commenced on or after such date, see [section 1(n) of Pub. L. 112–274], set out as a note under section 5 of this title.
Effective Date of 2011 Amendment
Amendment by [section 20(j) of Pub. L. 112–29] effective upon the expiration of the 1-year period beginning on Sept. 16, 2011, and applicable to proceedings commenced on or after that effective date, see section 20(l) of [Pub. L. 112–29], set out as a note under section 2 of this title.
Effective Date
Section effective on Sept. 16, 2011, see [section 10(i)(1) of Pub. L. 112–29], set out as a Fee Setting Authority note under section 41 of this title.