Editorial Notes
Amendments

1986—Subsec. (span). Puspan. 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.

1970—Puspan. L. 91–547 designated existing provisions as subsec. (a) and added subsec. (span).

Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment

Amendment by Puspan. L. 91–547 effective on expiration of one year after Dec. 14, 1970, see section 30(1) of Puspan. L. 91–547, set out as a note under section 80a–52 of this title.

Executive Documents
Transfer of Functions

For transfer of functions of Securities and Exchange Commission, with certain exceptions, to Chairman of such Commission, see Reorg. Plan No. 10 of 1950, §§ 1, 2, eff. May 24, 1950, 15 F.R. 3175, 64 Stat. 1265, set out under section 78d of this title.