1992—Subsec. (a). Pub. L. 102–378, § 2(44)(E)(i), substituted “5542(a) and 5544(a)” for “5542(a), 5544(a), and 5550(2)”.

Subsec. (c). Pub. L. 102–378, § 2(44)(E)(ii), substituted “5544(a) or 5546(a)” for “5544(a), 5546(a), or 5550(1)”.

1991—Subsec. (a). Pub. L. 102–40 substituted “section 7453(e)” for “section 4107(e)(5)”.