1992—Subsec. (a)(1). Pub. L. 102–378 substituted “5543(a)(1) and section 5544(a)” for “5543(a)(1), 5544(a), and 5550”.

1991—Subsec. (a)(1). Pub. L. 102–40, § 403(c)(2)(A), substituted “section 7453(e)” for “section 4107(e)(5)”.

Subsec. (c)(2). Pub. L. 102–40, § 403(c)(2)(B), in introductory provisions substituted “section 7453(b)” for “section 4107(e)(2)” and in subpar. (B) substituted “subsection (b) of such section 7453” for “subsection (e)(2) of such section 4107”.