Pub. L. 92–512, title I, § 144(a)(1)86 Stat. 935Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Section, added , , ; amended , , , related to place of residence.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 7711(c) of Pub. L. 101–239section 6721 of this titleRepeal applicable to returns and statements the due date for which (determined without regard to extensions) is after , see , set out as an Effective Date of 1989 Amendment note under .