Annual edition
Subsec. (a)(4)(A). 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.
Source credit
Pub. L. 99–556, title IV, § 407, Oct. 27, 1986, 100 Stat. 3139.
Oct 22, 1986 – Oct 27, 1986
Amended · full text not held
Subsec. (a)(4)(A). 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
amended Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095
Jun 6, 1986 – Oct 22, 1986
Enacted · full text not held
Subsec. (a)(4)(A). 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.
Source credit
Pub. L. 96–465, title I, § 861, as added Pub. L. 99–335, title IV, § 415, June 6, 1986, 100 Stat. 619
