Annual edition
Source credit
renumbered §7437, Aug. 5, 1997, Pub. L. 105–34, title XIV, §1454(a), 111 Stat. 1055.
Jul 30, 1996 – Aug 5, 1997
Amended · full text not held
Source credit
renumbered §7435, July 30, 1996, Pub. L. 104–168, title VI, §601(a), 110 Stat. 1462
Nov 10, 1988 – Jul 30, 1996
Amended · full text not held
Source credit
renumbered §7434, Nov. 10, 1988, Pub. L. 100–647, title VI, §§6240(a), 6241(a), 102 Stat. 3746, 3747
Sep 13, 1982 – Nov 10, 1988
Amended · full text not held
Par. (6). Pub. L. 97–258 substituted “section 3713(a) of title 31, United States Code” for “R.S. 3466 (31 U.S.C. 191)”. Notwithstanding the directory language that amendment be made to section 7430, the amendment was executed to this section to reflect the probable intent of Congress and the intervening renumbering of section 7430 as 7432 by Pub. L. 97–248.
Source credit
Sept. 13, 1982, Pub. L. 97–258, §3(f)(14), 96 Stat. 1065
Sep 3, 1982 – Sep 13, 1982
Amended · full text not held
Par. (6). Pub. L. 97–258 substituted “section 3713(a) of title 31, United States Code” for “R.S. 3466 (31 U.S.C. 191)”. Notwithstanding the directory language that amendment be made to section 7430, the amendment was executed to this section to reflect the probable intent of Congress and the intervening renumbering of section 7430 as 7432 by Pub. L. 97–248.
Source credit
renumbered §7431, Sept. 3, 1982, Pub. L. 97–248, title II, §292(a), 96 Stat. 572
Dec 24, 1980 – Sep 3, 1982
Amended · full text not held
Par. (1). Pub. L. 96–589, §6(d)(1), added par. (1). Former par. (1), which provided cross reference to former section 35 of title 11 for exclusion of tax liability from discharge in bankruptcy, was struck out.
Source credit
Dec. 24, 1980, Pub. L. 96–589, §6(d)(1), (i)(13), 94 Stat. 3408, 3411
Oct 4, 1976 – Dec 24, 1980
Amended · full text not held
Par. (1). Pub. L. 94–455, §1906(a)(45)(A), struck out “52 Stat. 851;” before “11 U.S.C. 35”.
Source credit
renumbered §7428, and amended Oct. 4, 1976, Pub. L. 94–455, title XII, §1203(b)(2)(A), title XIX, §1906(a)(45), 90 Stat. 1690, 1830
Nov 2, 1966 – Oct 4, 1976
Amended · full text not held
Source credit
renumbered §7427, Nov. 2, 1966, Pub. L. 89–719, title I, §109, 80 Stat. 1141
Aug 16, 1954 – Nov 2, 1966
Enacted · full text not held
Source credit
Aug. 16, 1954, ch. 736, 68A Stat. 878, §7425
