Act of June 9, 1916, referred to in subsec. (a), is act June 9, 1916, ch. 137, 39 Stat. 218, which is not classified to the Code.

Act of July 13, 1926 (44 Stat. 915), Forty-fourth Statutes, page 915, and said Act, referred to in subsec. (b), mean act July 13, 1926, ch. 897, 44 Stat. 915, which is not classified to the Code.

This subchapter, referred to in subsec. (c), was in the original “this Act”, meaning act Aug. 28, 1937, ch. 876, 50 Stat. 874, which is classified principally to this subchapter. For complete classification of this Act to the Code, see Tables.

Section was formerly classified to section 1181f of this title prior to editorial reclassification and renumbering as this section.

Section comprises all of title II of act Aug. 28, 1937, except the last par. which is set out as a Repeals note under section 2601 of this title.

1976—Subsec. (b). Pub. L. 94–273 substituted “September” for “June”.

1954—Subsec. (a). Act June 24, 1954, inserted proviso relating to determination of assessment.