Annual edition
Subsec. (a)(6), (8). 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.
IRC → Source credit
Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.
Jan 8, 1980 – Oct 22, 1986
Amended · full text not held
Subsec. (a). Pub. L. 96–187, § 106, in par. (1) substituted “under oath, such written reports and answers to questions as the Commission may prescribe” for “in writing such reports and answers to questions as the Commission may prescribe” and struck out provision that such submission be made within such reasonable time and under oath as determined by the Commission; in par. (4) struck out “of this subsection” after “paragraph (3)”; in par. (6) substituted “section 437g(a)(8)” for “section 437g(a)(9)”, and substituted “to enforce the provisions of this Act” for “for the purpose of enforcing the provisions of this Act”; struck out par. (9) relating to formulation of general policy respecting administration of this Act and chapters 95 and 96 of title 26; and redesignated former par. (10) as (9).
Source credit
renumbered § 307 and amended Pub. L. 96–187, title I, §§ 105(3), 106, Jan. 8, 1980, 93 Stat. 1354, 1356
May 11, 1976 – Jan 8, 1980
Amended · full text not held
Subsec. (a)(6). Pub. L. 94–283, § 107(b)(1), substituted “civil actions” for “civil proceedings” and inserted “(in the case of any civil action brought under section 437g(a) (9) of this title)” after “defend” and “and chapter 95 and chapter 96 of title 26” after “this Act”.
Source credit
renumbered § 310 and amended Pub. L. 94–283, title I, §§ 105, 107, 115(b), May 11, 1976, 90 Stat. 481, 495
Oct 15, 1974 – May 11, 1976
Enacted · full text not held
FECA → Source credit
Pub. L. 92–225, title III, § 307, formerly § 311, as added Pub. L. 93–443, title II, § 208(a), Oct. 15, 1974, 88 Stat. 1282
