Amendments
1993—Subsec. (a). [Pub. L. 103–171] substituted “Assistant Secretary” for “Commissioner”.
1984—[Pub. L. 98–459] designated existing provisions as subsec. (a) and added subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Amendment by [Pub. L. 98–459] effective Oct. 9, 1984, see [section 803(a) of Pub. L. 98–459], set out as a note under section 3001 of this title.
Effective Date
Section effective at close of Sept. 30, 1978, see [section 504 of Pub. L. 95–478], set out as an Effective Date of 1978 Amendment note under section 3001 of this title.