Section text and notes
Editorial Notes
Codification
June 17, 1930, ch. 497 46 Stat. 686 May 17, 1932, ch. 190 47 Stat. 158 section 7653 of Title 26Section, acts , title III, § 302, ; , , was incorporated as section 3361(b) of the Internal Revenue Code of 1939. See , Internal Revenue Code.