Amendments
1984—Subsec. (f). [Pub. L. 98–369] added subsec. (f).
1976—Subsecs. (b), (c), (e). [Pub. L. 94–455] struck out “or his delegate” after “Secretary”.
Effective Date of 1984 Amendment
[Pub. L. 98–369, div. A, title I, § 161(b)], July 18, 1984, [98 Stat. 697], provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [July 18, 1984].”