Pub. L. 93–406, title I, § 50788 Stat. 894Pub. L. 101–239, title VII, § 7891(a)103 Stat. 2445(, , ; , , .)
Editorial Notes
Codification
section 5108 of Title 5Subsec. (b) of this section amended , Government Organization and Employees.
Amendments
Pub. L. 101–2391989—Subsec. (c). substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
Statutory Notes and Related Subsidiaries
Effective Date of 1989 Amendment
Pub. L. 101–239Pub. L. 99–514section 7891(f) of Pub. L. 101–239section 1002 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
Regulations
section 1031 of this titleSecretary authorized, effective , to promulgate regulations wherever provisions of this subchapter call for the promulgation of regulations, see .