The Internal Revenue Code of 1986, referred to in subsecs. (b)(2) and (g), is classified generally to Title 26, Internal Revenue Code.
1994—Subsec. (a). Pub. L. 103–296, § 108(b)(13)(A), (C), substituted “The Commissioner of Social Security” for “The Secretary” and struck out “under the direction of the Commissioner of Social Security,” before “which shall be used”.
Subsec. (b), (c). Pub. L. 103–296, § 108(b)(13)(A), substituted “Commissioner of Social Security” for “Secretary” wherever appearing.
Subsec. (d). Pub. L. 103–296, § 108(b)(13)(D), which directed amendment of par. (6) by substituting “Social Security Administration” for “Department of Health Services”, was executed by substituting “Social Security Administration” for “Department of Health and Human Services” in closing provisions to reflect the probable intent of Congress.
Pub. L. 103–296, § 108(b)(13)(A), substituted “Commissioner of Social Security” for “Secretary” wherever appearing.
Subsec. (e). Pub. L. 103–296, § 108(b)(13)(A), (B), substituted “Commissioner of Social Security” for “Secretary” wherever appearing and “Commissioner’s” for “Secretary’s” in introductory provisions.
Subsecs. (f), (g), (h)(1)(B). Pub. L. 103–296, § 108(b)(13)(A), substituted “Commissioner of Social Security” for “Secretary”.
Amendment by Pub. L. 103–296 effective
Pub. L. 100–647, title VIII, § 8008(b)(2),
For termination of Trust Territory of the Pacific Islands, see note set out preceding section 1681 of Title 48, Territories and Insular Possessions.