2016 US Code
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

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Editorial Notes AMENDMENTS

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.

Publication Title United States Code, 2012 Edition, Supplement 4, 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 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
Statutes at Large References 98 Stat. 783
101 Stat. 1330-465
110 Stat. 1475
Public Law References Public Law 98-369, Public Law 100-203, Public Law 104-168
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