26 U.S.C. § 4484
(Added June 29, 1956, ch. 462, title II, § 206(a), 70 Stat. 391; amended Pub. L. 97–473, title II, § 202(b)(10), , 96 Stat. 2610.)
1983—Pub. L. 97–473 designated existing provisions as par. (1) and added par. (2).
For effective date of amendment by Pub. L. 97–473, see section 204(5) of Pub. L. 97–473, set out as an Effective Date note under section 7871 of this title.
Section effective , see section 211 of act , set out as an Effective Date of 1956 Amendment note under section 4041 of this title.