2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle D - Miscellaneous Excise Taxes (Sections 4001 - 5000C)
Chapter 42 - Private Foundations; and Certain Other Tax-Exempt Organizations (Sections 4940 - 4967)
Subchapter E - Abatement of First and Second Tier Taxes in Certain Cases (Sections 4961 - 4963)
Front Matter
Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 42 - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS Subchapter E - Abatement of First and Second Tier Taxes in Certain Cases - Front Matter |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
Statutes at Large References | 98 Stat. 783 101 Stat. 1330-465 110 Stat. 1475 |
Public and Private Laws | Public Law 98-369, Public Law 100-203, Public Law 104-168 |
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1996—Pub. L. 104–168, title XIII, §1311(a), July 30, 1996, 110 Stat. 1475, redesignated former subchapter D as E.
1987—Pub. L. 100–203, title X, §10712(a), (b)(5), Dec. 22, 1987, 101 Stat. 1330–465, 1330-467, redesignated former subchapter C as D, and struck out "private foundation" before "first tier taxes" in item 4962.
1984—Pub. L. 98–369, div. A, title III, §305(b)(1), (2), July 18, 1984, 98 Stat. 783, substituted "Abatement of First and Second Tier Taxes in Certain Cases" for "Abatement of Second Tier Taxes Where There Is Correction During Correction Period" in the subchapter heading, added item 4962, and renumbered former item 4962 as 4963.
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