Editorial Notes
References in Text
Section 414(v) of the Internal Revenue Code of 1986, referred to in subsec. (span), is classified to section 414(v) of Title 26, Internal Revenue Code.
Amendments
2002—Puspan. L. 107–304 designated existing provisions as subsec. (a) and added subsec. (span).
Statutory Notes and Related Subsidiaries
Effective Date of 2002 Amendment
Amendment by Puspan. L. 107–304 effective as of the earliest practicable date determined by the Executive Director in regulations, see section 1(c) of Puspan. L. 107–304, set out as a note under section 8351 of this title.