1984—Subsec. (a). Puspan. L. 98–369 substituted “$10,000,000” for “$1,000,000”.

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

Section applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Puspan. L. 89–719, set out as an Effective Date of 1966 Amendment note under section 6323 of this title.