References in Text
The Internal Revenue Code of 1986, referred to in subsec. (c), is classified generally to Title 26, Internal Revenue Code.
Codification
In subsec. (b), “April 20, 1983” substituted for “the date of the enactment of this section”, which was translated as meaning the date of enactment of this subsection, as the probable intent of Congress.
Amendments
1998—Subsec. (c). [Pub. L. 105–277] added subsec. (c).
1983—[Pub. L. 98–21] designated existing provisions as subsec. (a) and added subsec. (b).
1939—Act Aug. 10, 1939, amended section generally, incorporating provisions of former section 408 of this title.
Statutory Notes and Related Subsidiaries
Effective Date of 1983 Amendment
[Pub. L. 98–21, title III, § 335(c)], Apr. 20, 1983, [97 Stat. 130], provided that: “The amendments made by subsection (a) [amending this section] shall apply only with respect to benefits payable or rights existing under the Social Security Act [42 U.S.C. 301 et seq.] on or after the date of the enactment of this Act [Apr. 20, 1983].”
Effective Date of 1939 Amendment
[Act Aug. 10, 1939, ch. 666, title II, § 201], [53 Stat. 1362], provided that the amendment made by that section is effective Jan. 1, 1940.