Pub. L. 98–76, title II, § 231(a)97 Stat. 427Pub. L. 99–272, title XIII, § 13301(b)100 Stat. 326Pub. L. 100–647, § 7106(a)section 3322 of this titleSection, added , , ; amended , , , contained definitions, prior to the general amendment of this chapter by . See .
Public Law 119-73 (01/23/2026)
26 U.S.C. § 3323
Omitted]