1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter F
  6. part I
  7. § 5355
  8. notes
Editorial Notes
Prior Provisions

A prior section 5355, act Aug. 16, 1954, ch. 736, 68A Stat. 664, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Puspan. L. 85–859.

CITE AS: 26 USC 5355