Amendments

1984—Subsec. (c). Pub. L. 98–620 struck out provision requiring the judges designated to hear the case to assign the case for hearing at the earliest practicable date, to participate in the hearing and determination thereof, and to cause the case to be in every way expedited.

1976—Subsec. (b). Pub. L. 94–455 substituted “to the Secretary of the Treasury” for “to the Secretary”.

1974—Pub. L. 93–443, § 404(c)(14), substituted “Commission” for “Comptroller General” in section catchline.

Subsec. (a). Pub. L. 93–443, § 404(c)(15), substituted “Commission” for “Comptroller General”, “its” for “his”, and “it” for “he” wherever appearing.

Subsecs. (b), (c). Pub. L. 93–443, § 404(c)(16), (17), substituted “Commission” for “Comptroller General” wherever appearing.

Subsec. (d). Pub. L. 93–443, § 404(c)(18), substituted “Commission” and “it” for “Comptroller General” and “he”.

Effective Date of 1984 Amendment

Amendment by Pub. L. 98–620 not applicable to cases pending on Nov. 8, 1984, see section 403 of Pub. L. 98–620, set out as an Effective Date note under section 1657 of Title 28, Judiciary and Judicial Procedure.

Effective Date of 1974 Amendment

Amendment by Pub. L. 93–443 applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as a note under section 30101 of Title 52, Voting and Elections.