26 USC 5221 - Commencement, suspension, and resumption of operations

U.S Code last checked for updates: May 18, 2024

§ 5221.

Commencement, suspension, and resumption of operations

(a)

Commencement, suspension, and resumption

(b)

Penalty

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1364; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 806(b), July 26, 1979, 93 Stat. 279.)

cite as: 26 USC 5221