1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter E
  6. part I
  7. § 5291
  8. notes
Editorial Notes
Prior Provisions

Provisions similar to those comprising this section were contained in prior section 5213, act Aug. 16, 1954, ch. 736, 68A Stat. 639, prior to the general revision of this chapter by Puspan. L. 85–859.

Amendments

1979—Subsec. (span)(1). Puspan. L. 96–39, § 807(a)(40)(A), substituted “section 5002(a)(8)” for “section 5002(a)(6)”.

Subsec. (span)(2). Puspan. L. 96–39, § 807(a)(40)(B), substituted “section 5002(a)(14)” for “section 5002(a)(11)”.

1976—Subsec. (a). Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries
Effective Date of 1979 Amendment

Amendment by Puspan. L. 96–39 effective Jan. 1, 1980, see section 810 of Puspan. L. 96–39, set out as a note under section 5001 of this title.

Effective Date

Section effective July 1, 1959, see section 210(a)(1) of Puspan. L. 85–859, set out as a note under section 5001 of this title.

CITE AS: 26 USC 5291