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119th Congress

Title 26 — Internal Revenue Code

Chapter 65 — Abatements, Credits, and Refunds

§ 6422. Cross references

Statutory text

(1)

For limitations on credits and refunds, see subchapter B of chapter 66.

(2)

For overpayment in case of adjustments to accrued foreign taxes, see section 905(c).

(3)

For credit or refund in case of deficiency dividends paid by a personal holding company, see section 547.

(4)

For refund, credit, or abatement of amounts disallowed by courts upon review of Tax Court decision, see section 7486.

(5)

For refund or redemption of stamps, see chapter 69.

(6)

For abatement, credit, or refund in case of jeopardy assessments, see chapter 70.

(7)

For restrictions on transfers and assignments of claims against the United States, see section 3727 of title 31, United States Code.

(8)

For set-off of claims against amounts due the United States, see section 3728 of title 31, United States Code.

(9)

For special provisions relating to alcohol and tobacco taxes, see subtitle E.

(10)

For credit or refund in case of deficiency dividends paid by a regulated investment company or real estate investment trust, see section 860.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Aug. 16, 1954, ch. 736, 68A Stat. 802, § 6420 · 68A Stat. 802

    Enacted · 26 U.S.C. § 6422

    Aug. 16, 1954, ch. 736, 68A Stat. 802, § 6420

    Source evidence

    Code source credit
    Aug. 16, 1954, ch. 736, 68A Stat. 802, § 6420

  2. Pub. L. 85–859 title II § 204(4) · 72 Stat. 1275

    Substituted · 26 U.S.C. § 6422

    Pub. L. 85–859 substituted “subtitle E” for “sections 5011, 5044, 5057, 5063, 5705, and 5707” in par. (14)

    Source evidence

    Code amendment note
    Pub. L. 85–859 substituted “subtitle E” for “sections 5011, 5044, 5057, 5063, 5705, and 5707” in par. (14).

    Enacted provision · exact public law section
    (4) Paragraph (14) of section 6422 is amended to read as 26 USC 6422. follows: “(14) For special provisions relating to alcohol and tobacco taxes, see subtitle E.”

  3. Pub. L. 88–36 title II § 201(c) · 77 Stat. 54

    Redesignated · 26 U.S.C. § 6422(7)(14)

    Pub. L. 88–36 redesignated pars. (8) to (14) as (7) to (13), respectively. Former par. (7), which was cross reference provision for abatement or refund in case of tax on silver bullion to section 4894, was struck out

    Source evidence

    Code amendment note
    Pars. (7) to (14). Pub. L. 88–36 redesignated pars. (8) to (14) as (7) to (13), respectively. Former par. (7), which was cross reference provision for abatement or refund in case of tax on silver bullion to section 4894, was struck out.

    Enacted provision · exact public law section
    (c) Section 6422 of such Code (relating to cross references) is amended by striking out paragraph (7) and by renumbering paragraphs (8), (9), (10), (11), (12), (13), and (14) as paragraphs (7), (8), (9), (10), (11), (12), and (13), respectively.

  4. Pub. L. 94–455 § 1901(b)(36)(B) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6422(2)

    Pub. L. 94–455, § 1901(b)(36)(B), redesignated par. (3) as (2). Former par. (2), which set forth a cross reference to section 1321 of this title for overpayment arising out of adjustments incident to involuntary liquidation of inventory, was struck out

    Source evidence

    Code amendment note
    Par. (2). Pub. L. 94–455, § 1901(b)(36)(B), redesignated par. (3) as (2). Former par. (2), which set forth a cross reference to section 1321 of this title for overpayment arising out of adjustments incident to involuntary liquidation of inventory, was struck out.

    Enacted provision · exact public law section
    (B) Section 6422, as amended by this Act, is amended by striking out paragraph (2), and by redesignating paragraphs (3) through (13) as paragraphs (2) through (12), respectively.

  5. Pub. L. 94–455 § 1901(b)(36)(B) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6422(3)(8)

    Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (4) to (9) as (3) to (8), respectively

    Source evidence

    Code amendment note
    Pars. (3) to (8). Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (4) to (9) as (3) to (8), respectively.

    Enacted provision · exact public law section
    (B) Section 6422, as amended by this Act, is amended by striking out paragraph (2), and by redesignating paragraphs (3) through (13) as paragraphs (2) through (12), respectively.

  6. Pub. L. 94–455 title XVI § 1601(f)(1) · 90 Stat. 1520

    1. Redesignated · 26 U.S.C. § 6422(9)

      Pub. L. 94–455, §§ 1901(b)(36)(B), 1906(a)(28)(A), redesignated par. (10) as (9)

    2. Redesignated · 26 U.S.C. § 6422(9)

      Pub. L. 94–455, §§ 1901(b)(36)(B), 1906(a)(28)(A), substituted “(50 U.S.C. App. 1742)” for “(60 Stat. 48; 50 U.S.C. App. 1742)”. Former par. (9) redesignated (8)

    Source evidence

    Code amendment note
    Par. (9). Pub. L. 94–455, §§ 1901(b)(36)(B), 1906(a)(28)(A), redesignated par. (10) as (9) and substituted “(50 U.S.C. App. 1742)” for “(60 Stat. 48; 50 U.S.C. App. 1742)”. Former par. (9) redesignated (8).

    Enacted provision · exact public law section
    (1) Section 6422 (relating to certain cross references) is amended by adding a new paragraph (14) at the end thereof to read as follows: “(14) for credit or refund in case of deficiency dividends paid by a real estate investment trust, see section 859.”

  7. Pub. L. 94–455 § 1901(b)(36)(B) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6422(10)

    Pub. L. 94–455, § 1901(b)(36)(B), redesignated par. (11) as (10). Former par. (10) redesignated (9)

    Source evidence

    Code amendment note
    Par. (10). Pub. L. 94–455, § 1901(b)(36)(B), redesignated par. (11) as (10). Former par. (10) redesignated (9).

    Enacted provision · exact public law section
    (B) Section 6422, as amended by this Act, is amended by striking out paragraph (2), and by redesignating paragraphs (3) through (13) as paragraphs (2) through (12), respectively.

  8. Pub. L. 94–455 title XVI § 1601(f)(1) · 90 Stat. 1520

    1. Redesignated · 26 U.S.C. § 6422(11)

      Pub. L. 94–455, §§ 1901(b)(36)(B), 1906(a)(28)(B), redesignated par. (12) as (11)

    2. Redesignated · 26 U.S.C. § 6422(11)

      Pub. L. 94–455, §§ 1901(b)(36)(B), 1906(a)(28)(B), substituted “(31 U.S.C. 227)” for “(47 Stat. 1516; 31 U.S.C. 227)”. Former par. (11) redesignated (10)

    Source evidence

    Code amendment note
    Par. (11). Pub. L. 94–455, §§ 1901(b)(36)(B), 1906(a)(28)(B), redesignated par. (12) as (11) and substituted “(31 U.S.C. 227)” for “(47 Stat. 1516; 31 U.S.C. 227)”. Former par. (11) redesignated (10).

    Enacted provision · exact public law section
    (1) Section 6422 (relating to certain cross references) is amended by adding a new paragraph (14) at the end thereof to read as follows: “(14) for credit or refund in case of deficiency dividends paid by a real estate investment trust, see section 859.”

  9. Pub. L. 94–455 § 1901(b)(36)(B) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6422(12); 26 U.S.C. § 6422(13)

    Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (12) and (13) as (11) and (12), respectively

    Source evidence

    Code amendment note
    Pars. (12), (13). Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (12) and (13) as (11) and (12), respectively.

    Enacted provision · exact public law section
    (B) Section 6422, as amended by this Act, is amended by striking out paragraph (2), and by redesignating paragraphs (3) through (13) as paragraphs (2) through (12), respectively.

  10. Pub. L. 94–455 § 1601(f)(1) · 90 Stat. 1520

    Added · 26 U.S.C. § 6422(14)

    Pub. L. 94–455, § 1601(f)(1), added par. (14)

    Source evidence

    Code amendment note
    Par. (14). Pub. L. 94–455, § 1601(f)(1), added par. (14).

    Enacted provision · exact public law section
    (1) Section 6422 (relating to certain cross references) is amended by adding a new paragraph (14) at the end thereof to read as follows: “(14) for credit or refund in case of deficiency dividends paid by a real estate investment trust, see section 859.”

  11. Pub. L. 95–600 title III § 362(d)(4) · 92 Stat. 2763

    1. Inserted · 26 U.S.C. § 6422(14)

      Pub. L. 95–600 inserted “regulated investment company or” before “real estate investment trust”

    2. Substituted · 26 U.S.C. § 6422(14)

      Pub. L. 95–600 substituted “section 860” for “section 859”

    Source evidence

    Code amendment note
    Par. (14). Pub. L. 95–600 inserted “regulated investment company or” before “real estate investment trust” and substituted “section 860” for “section 859”.

    Enacted provision · exact public law section
    (4) 26 USC 6422, 6515. Sections 6422(14) and 6515(5) are each amended— (A) by inserting “regulated investment company or” before “real estate investment trust”, and (B) by striking out “859” and inserting in lieu thereof “860”,

  12. Pub. L. 97–248 title IV § 402(c)(4) · 96 Stat. 324

    Added · 26 U.S.C. § 6422(15)

    Pub. L. 97–248 added par. (15)

    Source evidence

    Code amendment note
    Par. (15). Pub. L. 97–248 added par. (15).

    Enacted provision · exact public law section
    (4) Section 6422 (relating to certain cross references with 26 USC 6422. respect to credits and refunds) is amended by inserting at the end thereof the following new paragraph: “(15) For special rules in the case of a credit or refund attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230.”

  13. Pub. L. 97–258 § 3(f)(8) · 96 Stat. 1064

    Substituted · 26 U.S.C. § 6422(10)

    Pub. L. 97–258, § 3(f)(8), substituted “section 3727 of title 31, United States Code” for “R.S. 3477 (31 U.S.C. 203)”

    Source evidence

    Code amendment note
    Par. (10). Pub. L. 97–258, § 3(f)(8), substituted “section 3727 of title 31, United States Code” for “R.S. 3477 (31 U.S.C. 203)”.

  14. Pub. L. 97–258 § 3(f)(9) · 96 Stat. 1064

    Substituted · 26 U.S.C. § 6422(11)

    Pub. L. 97–258, § 3(f)(9), substituted “section 3728 of title 31, United States Code” for “the act of March 3, 1875, as amended by section 13 of the act of March 3, 1933 (31 U.S.C. 227)”

    Source evidence

    Code amendment note
    Par. (11). Pub. L. 97–258, § 3(f)(9), substituted “section 3728 of title 31, United States Code” for “the act of March 3, 1875, as amended by section 13 of the act of March 3, 1933 (31 U.S.C. 227)”.

  15. Revenue Reconciliation Act of 1990

    Pub. L. 101–508 title XI § 11801(c)(17)(A) · 104 Stat. 1388

    1. Struck · 26 U.S.C. § 6422

      Pub. L. 101–508 struck out par. (6)

    2. Redesignated · 26 U.S.C. § 6422

      Pub. L. 101–508 redesignated the succeeding pars. accordingly, which was executed with respect to the succeeding pars. (consisting of pars. (7) to (12), (14), and (15)) by redesignating such pars. as (6) to (13), respectively. Prior to amendment, par. (6) provided a cross reference to section 1481 of this title for overpayment in certain renegotiations of war contracts

    Source evidence

    Code amendment note
    Pub. L. 101–508 struck out par. (6) and redesignated the succeeding pars. accordingly, which was executed with respect to the succeeding pars. (consisting of pars. (7) to (12), (14), and (15)) by redesignating such pars. as (6) to (13), respectively. Prior to amendment, par. (6) provided a cross reference to section 1481 of this title for overpayment in certain renegotiations of war contracts.

    Enacted provision · exact public law section
    (A) Section 6422 is amended by striking paragraph (6) and redesignating the succeeding paragraphs accordingly.

  16. Pub. L. 105–34 title XI § 1131(c)(3) · 111 Stat. 788

    1. Struck · 26 U.S.C. § 6422(5)(13)

      Pub. L. 105–34 struck out par. (5)

    2. Redesignated · 26 U.S.C. § 6422(5)(13)

      Pub. L. 105–34 redesignated pars. (6) to (13) as (5) to (12), respectively. Prior to amendment, par. (5) read as follows: “For abatement or refund of tax on transfers to avoid income tax, see section 1494(b).”

    Source evidence

    Code amendment note
    Pars. (5) to (13). Pub. L. 105–34 struck out par. (5) and redesignated pars. (6) to (13) as (5) to (12), respectively. Prior to amendment, par. (5) read as follows: “For abatement or refund of tax on transfers to avoid income tax, see section 1494(b).”

    Enacted provision · exact public law section
    (3) Section 6422 is amended by striking paragraph (5) and by redesignating paragraphs (6) through (13) as paragraphs (5) through (12), respectively.

  17. <Bipartisan Budget Act of 2015>

    Pub. L. 114–74 title XI § 1101(f)(2) · 129 Stat. 584

    Struck · 26 U.S.C. § 6422(12)

    Pub. L. 114–74 struck out par. (12) which read as follows: “For special rules in the case of a credit or refund attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230.”

    Source evidence

    Code amendment note
    Par. (12). Pub. L. 114–74 struck out par. (12) which read as follows: “For special rules in the case of a credit or refund attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230.”

    Enacted provision · exact public law section
    (2) Section 6422 of such Code is amended by striking paragraph (12).

    Effective date note
    Amendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date note under section 6221 of this title.

  18. Energy and Water Development and Related Agencies Appropriations Act, 2018

    Pub. L. 115–141 § 401(a)(292)(A) · 132 Stat. 348

    1. Redesignated · 26 U.S.C. § 6422(7)(9)

      Pub. L. 115–141, § 401(a)(292)(A), (B), redesignated pars. (8) to (10) as (7) to (9), respectively

    2. Struck · 26 U.S.C. § 6422(7)(9)

      Pub. L. 115–141, § 401(a)(292)(A), (B), struck out former par. (7) which read as follows: “For treatment of certain overpayments as having been refunded, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742).”

    Source evidence

    Code amendment note
    Pars. (7) to (9). Pub. L. 115–141, § 401(a)(292)(A), (B), redesignated pars. (8) to (10) as (7) to (9), respectively, and struck out former par. (7) which read as follows: “For treatment of certain overpayments as having been refunded, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742).”

    Enacted provision · exact public law section
    Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.

  19. Energy and Water Development and Related Agencies Appropriations Act, 2018

    Pub. L. 115–141 § 401(a)(292)(B) · 132 Stat. 348

    1. Redesignated · 26 U.S.C. § 6422(10); 26 U.S.C. § 6422(11)

      Pub. L. 115–141, § 401(a)(292)(B), (C), redesignated par. (11) as (10)

    2. Redesignated · 26 U.S.C. § 6422(10); 26 U.S.C. § 6422(11)

      Pub. L. 115–141, § 401(a)(292)(B), (C), substituted “For credit” for “for credit”. Former par. (10) redesignated (9)

    Source evidence

    Code amendment note
    Pars. (10), (11). Pub. L. 115–141, § 401(a)(292)(B), (C), redesignated par. (11) as (10) and substituted “For credit” for “for credit”. Former par. (10) redesignated (9).

    Enacted provision · exact public law section
    Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.

  20. Energy and Water Development and Related Agencies Appropriations Act, 2018

    Pub. L. 115–141 § 401(a)(292)(B) · 132 Stat. 348

    Redesignated · 26 U.S.C. § 6422(12)

    Pub. L. 115–141, § 401(a)(292)(B), which directed the redesignation of par. (12) as (11), could not be executed because there was no par. (12) following the amendment by Pub. L. 114–74. See 2015 Amendment note below

    Source evidence

    Code amendment note
    Par. (12). Pub. L. 115–141, § 401(a)(292)(B), which directed the redesignation of par. (12) as (11), could not be executed because there was no par. (12) following the amendment by Pub. L. 114–74. See 2015 Amendment note below.

    Enacted provision · exact public law section
    Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.

24 of 27 references resolved to an enrolled provision · 3 partial

Editorial Notes

References in Text

Section 9 of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742), referred to in par. (7), is section 9 of act Mar. 8, 1946, ch. 82, 60 Stat. 46, which was repealed by Pub. L. 94–412, title V, § 501(g), , 90 Stat. 1258.

Amendments1958–2018 · 9 rounds

2018

Pars. (7) to (9). Pub. L. 115–141, § 401(a)(292)(A), (B), redesignated pars. (8) to (10) as (7) to (9), respectively, and struck out former par. (7) which read as follows: “For treatment of certain overpayments as having been refunded, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742).”

Pars. (10), (11). Pub. L. 115–141, § 401(a)(292)(B), (C), redesignated par. (11) as (10) and substituted “For credit” for “for credit”. Former par. (10) redesignated (9).

Par. (12). Pub. L. 115–141, § 401(a)(292)(B), which directed the redesignation of par. (12) as (11), could not be executed because there was no par. (12) following the amendment by Pub. L. 114–74. See 2015 Amendment note below.

2015

Par. (12). Pub. L. 114–74 struck out par. (12) which read as follows: “For special rules in the case of a credit or refund attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230.”

1997

Pars. (5) to (13). Pub. L. 105–34 struck out par. (5) and redesignated pars. (6) to (13) as (5) to (12), respectively. Prior to amendment, par. (5) read as follows: “For abatement or refund of tax on transfers to avoid income tax, see section 1494(b).”

1990

Pub. L. 101–508 struck out par. (6) and redesignated the succeeding pars. accordingly, which was executed with respect to the succeeding pars. (consisting of pars. (7) to (12), (14), and (15)) by redesignating such pars. as (6) to (13), respectively. Prior to amendment, par. (6) provided a cross reference to section 1481 of this title for overpayment in certain renegotiations of war contracts.

1982

Par. (10). Pub. L. 97–258, § 3(f)(8), substituted “section 3727 of title 31, United States Code” for “R.S. 3477 (31 U.S.C. 203)”.

Par. (11). Pub. L. 97–258, § 3(f)(9), substituted “section 3728 of title 31, United States Code” for “the act of , as amended by section 13 of the act of March 3, 1933 (31 U.S.C. 227)”.

Par. (15). Pub. L. 97–248 added par. (15).

1978

Par. (14). Pub. L. 95–600 inserted “regulated investment company or” before “real estate investment trust” and substituted “section 860” for “section 859”.

1976

Par. (2). Pub. L. 94–455, § 1901(b)(36)(B), redesignated par. (3) as (2). Former par. (2), which set forth a cross reference to section 1321 of this title for overpayment arising out of adjustments incident to involuntary liquidation of inventory, was struck out.

Pars. (3) to (8). Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (4) to (9) as (3) to (8), respectively.

Par. (9). Pub. L. 94–455, §§ 1901(b)(36)(B), 1906(a)(28)(A), redesignated par. (10) as (9) and substituted “(50 U.S.C. App. 1742)” for “(60 Stat. 48; 50 U.S.C. App. 1742)”. Former par. (9) redesignated (8).

Par. (10). Pub. L. 94–455, § 1901(b)(36)(B), redesignated par. (11) as (10). Former par. (10) redesignated (9).

Par. (11). Pub. L. 94–455, §§ 1901(b)(36)(B), 1906(a)(28)(B), redesignated par. (12) as (11) and substituted “(31 U.S.C. 227)” for “(47 Stat. 1516; 31 U.S.C. 227)”. Former par. (11) redesignated (10).

Pars. (12), (13). Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (12) and (13) as (11) and (12), respectively.

Par. (14). Pub. L. 94–455, § 1601(f)(1), added par. (14).

1963

Pars. (7) to (14). Pub. L. 88–36 redesignated pars. (8) to (14) as (7) to (13), respectively. Former par. (7), which was cross reference provision for abatement or refund in case of tax on silver bullion to section 4894, was struck out.

1958

Pub. L. 85–859 substituted “subtitle E” for “sections 5011, 5044, 5057, 5063, 5705, and 5707” in par. (14).

Statutory Notes and Related Subsidiaries

Effective Date of 2015 Amendment

Amendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after , with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date note under section 6221 of this title.

Effective Date of 1982 Amendment

Amendment by Pub. L. 97–248 applicable to partnership taxable years beginning after , with provision for applicability of amendment to any partnership taxable year ending after , if partnership, each partner, and each indirect partner requests such application and Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 702 of this title.

Effective Date of 1978 Amendment

Amendment by Pub. L. 95–600 applicable with respect to determinations (as defined in section 860(e) of this title) after , see section 362(e) of Pub. L. 95–600, set out as an Effective Date note under section 860 of this title.

Effective Date of 1976 Amendment

For effective date of amendment by section 1601(f)(1) of Pub. L. 94–455, see section 1608(a) of Pub. L. 94–455, set out as a note under section 857 of this title.

Amendment by section 1901(b)(36)(B) of Pub. L. 94–455 effective for taxable years beginning after , see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.

Amendment by section 1906(a)(28) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after , see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.

Effective Date of 1963 Amendment

Amendment by Pub. L. 88–36 applicable only with respect to transfers after , see section 202 of Pub. L. 88–36, title II, , 77 Stat. 54.

Effective Date of 1958 Amendment

Amendment by Pub. L. 85–859 effective , see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.

Savings Provision

For provisions that nothing in amendment by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.

Credits

1954–2018 · 13 acts
  1. 1954Aug. 16, 1954, ch. 736, 68A Stat. 802, § 6420
  2. 1956renumbered § 6421, Apr. 2, 1956, ch. 160, § 1, 70 Stat. 87
  3. 1956renumbered § 6422, June 29, 1956, ch. 462, title II, § 208(c), 70 Stat. 394
  4. 1958amended Pub. L. 85–859, title II, § 204(4), , 72 Stat. 1429
  5. 1963Pub. L. 88–36, title II, § 201(c), , 77 Stat. 54
  6. 1976Pub. L. 94–455, title XVI, § 1601(f)(1), title XIX, §§ 1901(b)(36)(B), 1906(a)(28), , 90 Stat. 1746, 1802, 1828
  7. 1978Pub. L. 95–600, title III, § 362(d)(4), , 92 Stat. 2852
  8. 1982Pub. L. 97–248, title IV, § 402(c)(4), , 96 Stat. 667
  9. 1982Pub. L. 97–258, § 3(f)(8), (9), , 96 Stat. 1064
  10. 1990Pub. L. 101–508, title XI, § 11801(c)(17)(A), , 104 Stat. 1388–527
  11. 1997Pub. L. 105–34, title XI, § 1131(c)(3), , 111 Stat. 980
  12. 2015Pub. L. 114–74, title XI, § 1101(f)(2), , 129 Stat. 637
  13. 2018Pub. L. 115–141, div. U, title IV, § 401(a)(292), , 132 Stat. 1198.
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(Aug. 16, 1954, ch. 736, 68A Stat. 802, § 6420; renumbered § 6421, Apr. 2, 1956, ch. 160, § 1, 70 Stat. 87; renumbered § 6422, June 29, 1956, ch. 462, title II, § 208(c), 70 Stat. 394; amended Pub. L. 85–859, title II, § 204(4), , 72 Stat. 1429; Pub. L. 88–36, title II, § 201(c), , 77 Stat. 54; Pub. L. 94–455, title XVI, § 1601(f)(1), title XIX, §§ 1901(b)(36)(B), 1906(a)(28), , 90 Stat. 1746, 1802, 1828; Pub. L. 95–600, title III, § 362(d)(4), , 92 Stat. 2852; Pub. L. 97–248, title IV, § 402(c)(4), , 96 Stat. 667; Pub. L. 97–258, § 3(f)(8), (9), , 96 Stat. 1064; Pub. L. 101–508, title XI, § 11801(c)(17)(A), , 104 Stat. 1388–527; Pub. L. 105–34, title XI, § 1131(c)(3), , 111 Stat. 980; Pub. L. 114–74, title XI, § 1101(f)(2), , 129 Stat. 637; Pub. L. 115–141, div. U, title IV, § 401(a)(292), , 132 Stat. 1198.)

Parsed from the official OLRC USLM XML in data/usc_all/usc26.xml · release point 119-108 · OLRC build 2026-09-16

USLM identifier /us/usc/t26/s6422