Editorial Notes
References in Text
Section 482 of the Internal Revenue Code of 1986, referred to in par. (12)(B), is classified to section 482 of Title 26, Internal Revenue Code.
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 102–563, § 4, Oct. 28, 1992, 106 Stat. 4248, provided that:
“This Act [see Short Title of 1992 Amendment note set out under section 101 of this title] and the amendments made by this Act shall take effect on the date of the enactment of this Act [Oct. 28, 1992].”