SOURCE

(June 30, 1948, ch. 758, title III, Sec. 316, as added Oct. 18, 1972, Pub. L. 92-500, Sec. 2, 86 Stat. 876; amended Oct. 22, 1986, Pub. L. 99-514, Sec. 2, 100 Stat. 2095.)

AMENDMENTS

1986 - Subsec. (c). Pub. L. 99-514 substituted ''Internal Revenue Code of 1986'' for ''Internal Revenue Code of 1954'', which for purposes of codification was translated as ''title 26'' thus requiring no change in text.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 1254, 1311, 1313, 1342 of this title.