Historical and Revision Notes | ||
|---|---|---|
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
1301 | 40:301. | R.S. § 3750; Pub. L. 89–30, § 2, June 2, 1965, 79 Stat. 119. |
In subsection (a), the words “Except as provided in subsection (b)” are added for clarity.
In subsection (b)(1), the words “the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.)” are substituted for “the internal-revenue laws” for clarity and for consistency in the revised title and with other titles of the United States Code.
The Internal Revenue Code of 1986, referred to in subsec. (b)(1), is classified to Title 26, Internal Revenue Code.