Annual edition
Subsec. (a). Pub. L. 100–647, §1010(f)(2), substituted "section 831(a)" for "section 821(a)".
Source credit
Pub. L. 100–647, title I, §1010(f)(2), (3), Nov. 10, 1988, 102 Stat. 3454.
Oct 22, 1986 – Nov 10, 1988
Amended · full text not held
Pub. L. 99–514, §1024(a)(3), renumbered section 826 of this title as this section.
IRC → Source credit
renumbered §835 and amended Pub. L. 99–514, title X, §1024(a)(3), (c)(9), Oct. 22, 1986, 100 Stat. 2405, 2407
Nov 6, 1978 – Oct 22, 1986
Amended · full text not held
Subsec. (c)(1). Pub. L. 95–600 substituted "the tax imposed by section 11" for "the taxes imposed by section 11(b) and (c)".
Source credit
Pub. L. 95–600, title III, §301(b)(10), Nov. 6, 1978, 92 Stat. 2822
Oct 4, 1976 – Nov 6, 1978
Amended · full text not held
Subsecs. (a), (b), (c)(2), (e), (g). Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Source credit
amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834
Oct 16, 1962 – Oct 4, 1976
Enacted · full text not held
Source credit
Added Pub. L. 87–834, §8(c), Oct. 16, 1962, 76 Stat. 996, §826
