§ 7523.
([July 14, 1955, ch. 360], title II, § 204, as added [Pub. L. 89–272, title I, § 101(8)], Oct. 20, 1965, [79 Stat. 994]; amended [Pub. L. 90–148, § 2], Nov. 21, 1967, [81 Stat. 500]; [Pub. L. 91–604, § 7(b)], Dec. 31, 1970, [84 Stat. 1694]; [Pub. L. 95–95, title II, § 218(b)], Aug. 7, 1977, [91 Stat. 761].)