Title 26 — Internal Revenue Code
Part II · Chapter 70 — Jeopardy, Receiverships, Etc.
§ 6863. Stay of collection of jeopardy assessments
Statutory text
Bond to stay collection
When an assessment has been made under section 6851, 6852, 6861 or 6862, the collection of the whole or any amount of such assessment may be stayed by filing with the Secretary, within such time as may be fixed by regulations prescribed by the Secretary, a bond in an amount equal to the amount as to which the stay is desired, conditioned upon the payment of the amount (together with interest thereon) the collection of which is stayed, at the time at which, but for the making of such assessment, such amount would be due. Upon the filing of the bond the collection of so much of the amount assessed as is covered by the bond shall be stayed. The taxpayer shall have the right to waive such stay at any time in respect of the whole or any part of the amount covered by the bond, and if as a result of such waiver any part of the amount covered by the bond is paid, then the bond shall, at the request of the taxpayer, be proportionately reduced. If any portion of such assessment is abated, the bond shall, at the request of the taxpayer, be proportionately reduced.
Further conditions in case of income, estate, or gift taxes
In the case of taxes subject to the jurisdiction of the Tax Court—
Prior to petition to Tax Court
If the bond is given before the taxpayer has filed his petition under section 6213(a), the bond shall contain a further condition that if a petition is not filed within the period provided in such section, then the amount, the collection of which is stayed by the bond, will be paid on notice and demand at any time after the expiration of such period, together with interest thereon from the date of the jeopardy notice and demand to the date of notice and demand under this paragraph.
Effect of Tax Court decision
The bond shall be conditioned upon the payment of so much of such assessment (collection of which is stayed by the bond) as is not abated by a decision of the Tax Court which has become final. If the Tax Court determines that the amount assessed is greater than the amount which should have been assessed, then when the decision of the Tax Court is rendered the bond shall, at the request of the taxpayer, be proportionately reduced.
Stay of sale of seized property pending Tax Court decision
General rule
Where, notwithstanding the provisions of section 6213(a), an assessment has been made under section 6851, 6852, or 6861, the property seized for the collection of the tax shall not be sold—
before the expiration of the periods described in subsection (c)(1)(A) and (B),
before the issuance of the notice of deficiency described in section 6851(b) or 6861(b), and the expiration of the period provided in section 6213(a) for filing a petition with the Tax Court, and
if a petition is filed with the Tax Court (whether before or after the making of such assessment), before the expiration of the period during which the assessment of the deficiency would be prohibited if neither sections 6851(a), 6852(a), nor 6861(a) were applicable.
Clauses (ii) and (iii) shall not apply in the case of a termination assessment under section 6851 if the taxpayer does not file a return for the taxable year by the due date (determined with regard to any extensions).
Exceptions
Such property may be sold if—
the taxpayer consents to the sale,
the Secretary determines that the expenses of conservation and maintenance will greatly reduce the net proceeds, or
the property is of the type described in section 6336.
Review by Tax Court
If, but for the application of subparagraph (B), a sale would be prohibited by subparagraph (A)(iii), then the Tax Court shall have jurisdiction to review the Secretary’s determination under subparagraph (B) that the property may be sold. Such review may be commenced upon motion by either the Secretary or the taxpayer. An order of the Tax Court disposing of a motion under this paragraph shall be reviewable in the same manner as a decision of the Tax Court.
Stay of sale of seized property pending district court determination under section 7429
General rule
Where a jeopardy assessment has been made under section 6862(a), the property seized for the collection of the tax shall not be sold—
if a civil action is commenced in accordance with section 7429(b), on or before the day on which the district court judgment in such action becomes final, or
if subparagraph (A) does not apply, before the day after the expiration of the period provided in section 7429(a) for requesting an administrative review, and if such review is requested, before the day after the expiration of the period provided in section 7429(b), for commencing an action in the district court.
Exceptions
With respect to any property described in paragraph (1), the exceptions provided by subsection (b)(3)(B) shall apply.
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.
Aug. 16, 1954, ch. 736, 68A Stat. 836 · 68A Stat. 836
Enacted · 26 U.S.C. § 6863
Aug. 16, 1954, ch. 736, 68A Stat. 836
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 836Pub. L. 94–455 title XII § 1204(c)(7) · 90 Stat. 1520
Inserted · 26 U.S.C. § 6863(a)
Pub. L. 94–455, §§ 1204(c)(7), 1906(b)(13)(A), inserted reference to section 6851
Substituted · 26 U.S.C. § 6863(a)
Pub. L. 94–455, §§ 1204(c)(7), 1906(b)(13)(A), substituted “an assessment” for “a jeopardy assessment”
Struck · 26 U.S.C. § 6863(a)
Pub. L. 94–455, §§ 1204(c)(7), 1906(b)(13)(A), struck out “or his delegate” after “Secretary”
Substituted · 26 U.S.C. § 6863(a)
Pub. L. 94–455, §§ 1204(c)(7), 1906(b)(13)(A), substituted “such assessment” for “the jeopardy assessment”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 94–455, §§ 1204(c)(7), 1906(b)(13)(A), inserted reference to section 6851, substituted “an assessment” for “a jeopardy assessment”, struck out “or his delegate” after “Secretary”, and substituted “such assessment” for “the jeopardy assessment”.Enacted provision · exact public law section
(7) Section 6863(a) (relating to bond to stay collection) is amended— (A) by striking out “6861” and inserting in lieu thereof “6851, 6861,”; (B) by striking out “a jeopardy assessment” in the first sentence thereof and inserting in lieu thereof “an assessment”; and (C) by striking out “the jeopardy assessment” each place it appears therein and inserting in lieu thereof “such assessment”.Pub. L. 94–455 § 1204(c)(8) · 90 Stat. 1520
Substituted · 26 U.S.C. § 6863(b)(3)(A)
Pub. L. 94–455, § 1204(c)(8), substituted “an assessment has been made under section 6851 or 6861,” for “a jeopardy assessment has been made under section 6861” in provisions preceding cl. (i)
Added · 26 U.S.C. § 6863(b)(3)(A)
Pub. L. 94–455, § 1204(c)(8), added cl. (i)
Redesignated · 26 U.S.C. § 6863(b)(3)(A)
Pub. L. 94–455, § 1204(c)(8), redesignated former cl. (i) as (ii)
Substituted · 26 U.S.C. § 6863(b)(3)(A)
Pub. L. 94–455, § 1204(c)(8), substituted “before the issuance of the notice of deficiency described in section 6851(b) or 6861(b), and the expiration of the period” for “if section 6861(b) is applicable, prior to the issuance of the notice of deficiency and the expiration of the time”
Redesignated · 26 U.S.C. § 6863(b)(3)(A)
Pub. L. 94–455, § 1204(c)(8), redesignated former cl. (ii) as (iii)
Substituted · 26 U.S.C. § 6863(b)(3)(A)
Pub. L. 94–455, § 1204(c)(8), substituted “assessment), before the expiration” for “jeopardy assessment under section 6861), prior to the expiration”
Substituted · 26 U.S.C. § 6863(b)(3)(A)
Pub. L. 94–455, § 1204(c)(8), substituted “if neither sections 6851(a) nor 6861(a) were applicable” for “if section 6861(a) were not applicable”
Inserted · 26 U.S.C. § 6863(b)(3)(A)
Pub. L. 94–455, § 1204(c)(8), inserted provisions following cl. (iii)
Source evidence
Code amendment note
Subsec. (b)(3)(A). Pub. L. 94–455, § 1204(c)(8), substituted “an assessment has been made under section 6851 or 6861,” for “a jeopardy assessment has been made under section 6861” in provisions preceding cl. (i), added cl. (i), redesignated former cl. (i) as (ii) and substituted “before the issuance of the notice of deficiency described in section 6851(b) or 6861(b), and the expiration of the period” for “if section 6861(b) is applicable, prior to the issuance of the notice of deficiency and the expiration of the time”, redesignated former cl. (ii) as (iii) and substituted “assessment), before the expiration” for “jeopardy assessment under section 6861), prior to the expiration” and “if neither sections 6851(a) nor 6861(a) were applicable” for “if section 6861(a) were not applicable”, and inserted provisions following cl. (iii).Enacted provision · exact public law section
(8) Section 6863(b)(3)(A) (relating to stay of sale of seized property) is amended to read as follows: “(A) General rule.— Where, notwithstanding the provisions of section 6213(a), an assessment has been made under section 6851 or 6861, the property seized for collection of the tax shall not be sold— “(i) before the expiration of the periods desert lied in subsection (c)(1)(A) and (B), “(ii) before the issuance of the notice of deficiency described in section 6851(b) or 6861(b), and the expiration of the period provided in section 6213(a) for filing a petition with the Tax Court, and “(iii) if a petition is filed with the Tax Court, (whether before or after the making of such assessment), before the expiration of the period during which the assessment of the deficiency would be prohibited if neither sections 6851(a) nor 6861(a) were applicable. Clauses (ii) and (iii) shall not apply in the case of a termination assessment under section 6851 if the taxpayer does not file a return for the taxable year by the due date (determined with regard to any extensions).”Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6863(b)(3)(B)(ii)
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Subsec. (b)(3)(B)(ii). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Pub. L. 94–455 § 1906(a)(38) · 90 Stat. 1520
Struck · 26 U.S.C. § 6863(b)(3)(C)
Pub. L. 94–455, § 1906(a)(38), struck out subpar. (C) which had limited the applicability of subpars. (A) and (B) to jeopardy assessments made on or after Jan. 1, 1955, with respect to taxes imposed by this title, and with respect to taxes imposed by the Internal Revenue Code of 1939
Source evidence
Code amendment note
Subsec. (b)(3)(C). Pub. L. 94–455, § 1906(a)(38), struck out subpar. (C) which had limited the applicability of subpars. (A) and (B) to jeopardy assessments made on or after Jan. 1, 1955, with respect to taxes imposed by this title, and with respect to taxes imposed by the Internal Revenue Code of 1939.Enacted provision · exact public law section
(38) Amendment of section 6863.— Section 6863(b)(3) (relating to stay of sale of seized property pending Tax Court decision) is amended by striking out subparagraph (C) (relating to effective date).Pub. L. 94–455 § 1204(c)(9) · 90 Stat. 1520
Added · 26 U.S.C. § 6863(c)
Pub. L. 94–455, § 1204(c)(9), added subsec. (c)
Source evidence
Code amendment note
Subsec. (c). Pub. L. 94–455, § 1204(c)(9), added subsec. (c).Enacted provision · exact public law section
(9) Section 6863 (relating to stay of collection of jeopardy assessments) is amended by adding at the end thereof the following new subsection: “(c) Stat of Sale of Seized Property Pending District Court Determination Under Section 7429.— “(1) General rule.— Where a jeopardy assessment has been made under section 6862(a) , the property seized for the collection of the tax shall not be sold— “(A) if a civil action is commenced in accordance with section 7429(b), on or before the day on which the district court judgment in such action becomes final, or “(B) if subparagraph (A) does not apply, before the day sifter the expiration of the period provided in section 7429(a) for requesting an administrative review, and if such review is requested, before the day after the expiration of the period provided in section 7429(b), for commencing an action in the district court. “(2) Exceptions.— With respect to any property described in paragraph (1). the exceptions provided by subsection (b)(3)(B) shall apply.”Pub. L. 100–203 § 10713(b)(2)(E)(i) · 101 Stat. 1330
Substituted · 26 U.S.C. § 6863(a)
Pub. L. 100–203, § 10713(b)(2)(E)(i), substituted “6851, 6852,” for “6851”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 100–203, § 10713(b)(2)(E)(i), substituted “6851, 6852,” for “6851”.Enacted provision · exact public law section
(i) by striking out “6851” in subsection (a) and inserting in lieu thereof “6851, 6852,”,Effective date note
Amendment by Pub. L. 101–239 effective as if included in the provision of the Revenue Act of 1987, Pub. L. 100–203, title X, to which such amendment relates, see section 7823 of Pub. L. 101–239, set out as a note under section 26 of this title.Pub. L. 100–203 § 10713(b)(2)(E)(ii) · 101 Stat. 1330
Substituted · 26 U.S.C. § 6863(b)(3)(A)
Pub. L. 100–203, § 10713(b)(2)(E)(ii), substituted “6851, 6852, or 6861” for “6851 or 6861”
Source evidence
Code amendment note
Subsec. (b)(3)(A). Pub. L. 100–203, § 10713(b)(2)(E)(ii), substituted “6851, 6852, or 6861” for “6851 or 6861”.Enacted provision · exact public law section
(ii) by striking out “6851 or 6861” in subsection (b)(3)(A) and inserting in lieu thereof “6851, 6852, or 6861”, andEffective date note
Amendment by Pub. L. 101–239 effective as if included in the provision of the Revenue Act of 1987, Pub. L. 100–203, title X, to which such amendment relates, see section 7823 of Pub. L. 101–239, set out as a note under section 26 of this title.Pub. L. 100–203 § 10713(b)(2)(E)(iii) · 101 Stat. 1330
Amended · 26 U.S.C. § 6863(b)(3)(A)(iii)
Pub. L. 100–203, § 10713(b)(2)(E)(iii), as amended by Pub. L. 101–239
Substituted · 26 U.S.C. § 6863(b)(3)(A)(iii)
Pub. L. 100–203, § 10713(b)(2)(E)(iii), as substituted “6851(a), 6852(a), nor 6861(a)” for “6851(a) nor 6861(a)”
Source evidence
Code amendment note
Subsec. (b)(3)(A)(iii). Pub. L. 100–203, § 10713(b)(2)(E)(iii), as amended by Pub. L. 101–239, substituted “6851(a), 6852(a), nor 6861(a)” for “6851(a) nor 6861(a)”.Enacted provision · exact public law section
(iii) by striking out “6851(a) or 6861(a)” and inserting in lieu thereof “6851(a), 6852(a), or 6861(a)”.Effective date note
Amendment by Pub. L. 101–239 effective as if included in the provision of the Revenue Act of 1987, Pub. L. 100–203, title X, to which such amendment relates, see section 7823 of Pub. L. 101–239, set out as a note under section 26 of this title.Omnibus Taxpayer Bill of Rights
Pub. L. 100–647 title VI § 6245(a) · 102 Stat. 3342
Added · 26 U.S.C. § 6863(b)(3)(C)
Pub. L. 100–647 added subpar. (C)
Source evidence
Code amendment note
Subsec. (b)(3)(C). Pub. L. 100–647 added subpar. (C).Enacted provision · exact public law section
(a) Jurisdiction To Review Certain Sales of Property.— Section 6863(b)(3) of the 1986 Code (relating to stay of sale of seized property pending Tax Court decision) is amended by adding at the end thereof the following new subparagraph: “(C) Review by tax court.— If, but for the application of subparagraph (B), a sale would be prohibited by subparagraph (A)(iii), then the Tax Court shall have jurisdiction to review the Secretary’s determination under subparagraph (B) that the property may be sold. Such review may be commenced upon motion by either the Secretary or the taxpayer. An order of the Tax Court disposing of a motion under this paragraph shall be reviewable in the same manner as a decision of the Tax Court.”Revenue Reconciliation Act of 1989
Pub. L. 101–239 title VII § 7822(d)(2) · 103 Stat. 2106
Changed · 26 U.S.C. § 6863(b)(3)(A)(iii)
Pub. L. 101–239 made technical correction to Pub. L. 100–203, § 10713(b)(2)(E)(iii), see 1987 Amendment note below
Source evidence
Code amendment note
Subsec. (b)(3)(A)(iii). Pub. L. 101–239 made technical correction to Pub. L. 100–203, § 10713(b)(2)(E)(iii), see 1987 Amendment note below.Enacted provision · exact public law section
SEC. 7822. CHANGES IN TREATMENT OF TRANSFERS OF FRANCHISES, TRADEMARKS, AND TRADE NAMES. (a) Contingent Payments.— Paragraph (1) of section 1253(d) (relating to treatment of payments by transferee) is amended to read as follows: “(1) Contingent serial payments.— “(A) In general.— Any amount described in subparagraph (B) which is paid or incurred during the taxable year on account of a transfer, sale, or other disposition of a franchise, trademark, or trade name shall be allowed as a deduction under section 162(a) (relating to trade or business expenses). “(B) Amounts to which paragraph applies.— An amount is described in this subparagraph if it— “(i) is contingent on the productivity, use, or disposition of the franchise, trademark, or trade name, and “(ii) is paid as part of a series of payments— “(I) which are payable not less frequently than annually throughout the entire term of the transfer agreement, and “(II) which are substantially equal in amount (or payable under a fixed formula).” (b) $100,000 Limitation on Certain Payments.— (1) In general.— Paragraph (2) of section 1253(d) is amended by adding at the end thereof the following new subparagraph: “(B) $100,000 limitation on deductibility of principal sum.— Subparagraph (A) shall not apply if the principal sum referred to in such subparagraph exceeds $100,000. For purposes of the preceding sentence, all payments which are part of the same transaction (or a series of related transactions) shall be taken into account as payments with respect to each such transaction.” (2) Conforming amendments.— Paragraph (2) of section 1253(d) is amended— (A) by striking all that precedes “If” and inserting: “(2) Certain payments in discharge of principal sums.— “(A) In general.— ”, and (B) by redesignating subparagraphs (A), (B), and (C) as clauses (i), (ii), and (iii), respectively, and by redesignating clauses (i) and (ii) of subparagraph (B) as subclauses (I) and (II), respectively. (c) Other Payments, Etc.— Section 1253(d) is amended by adding at the end thereof the following new paragraphs: “(3) Other payments.— “(A) In general.— Any amount paid or incurred on account of a transfer, sale, or other disposition of a franchise, trademark, or trade name to which paragraph (1) or (2) does not apply shall be treated as an amount chargeable to capital account. “(B) Election to recover amounts over 25 years.— “(i) In general.— If the taxpayer elects the application of this subparagraph, an amount chargeable to capital account— “(I) to which paragraph (1) would apply but for subparagraph (B)(ii) thereof, or “(II) to which paragraph (2) would apply but for subparagraph (B) thereof, shall be allowed as a deduction ratably over the 25-year period beginning with the taxable year in which the transfer occurs. “(ii) Consistent treatment.— An election under clause (i) shall apply to all amounts which are part of the same transaction (or a series of related transactions). “(4) Renewals, etc.— For purposes of determining the term of a transfer agreement or any period of amortization under this subsection, there shall be taken into account all renewal options (and any other period for which the parties reasonably expect the agreement to be renewed). “(5) Certain rules made applicable—Rules similar to the rules of section 168(i)(7) shall apply for purposes of this subsection.”. (b) Technical Amendments.— (1) Depreciation allowable.— Subsection (r) of section 167 is hereby repealed. (2) Deduction subject to recapture.— (A) Subparagraph (C) of section 1245(a)(2) is amended by striking “or 193” and inserting “193, or 1253(d) (2) or (3)”. (B) The material preceding subparagraph (A) of section 1245(a)(3) is amended by striking “section 185” and inserting “section 185 or 1253(d) (2) or (3)”. (c) Effective Date.— (1) In general.— The amendments made by this section shall apply to transfers after October 2, 1989. (2) Binding contract.— The amendments made by this section shall not apply to any transfer pursuant to a written binding contract in effect on October 2, 1989, and at all times thereafter before the transfer.Effective date note
Amendment by Pub. L. 101–239 effective as if included in the provision of the Revenue Act of 1987, Pub. L. 100–203, title X, to which such amendment relates, see section 7823 of Pub. L. 101–239, set out as a note under section 26 of this title.Energy and Water Development and Related Agencies Appropriations Act, 2018
Pub. L. 115–141 div. U title IV § 401(a)(321) · 132 Stat. 348
Substituted · 26 U.S.C. § 6863(a)
Pub. L. 115–141 substituted “6852,” for “6852,,”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 115–141 substituted “6852,” for “6852,,”.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.
22 of 23 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1976–2018 · 5 rounds
2018
Subsec. (a). Pub. L. 115–141 substituted “6852,” for “6852,,”.
1989
Subsec. (b)(3)(A)(iii). Pub. L. 101–239 made technical correction to Pub. L. 100–203, § 10713(b)(2)(E)(iii), see 1987 Amendment note below.
1988
Subsec. (b)(3)(C). Pub. L. 100–647 added subpar. (C).
1987
Subsec. (a). Pub. L. 100–203, § 10713(b)(2)(E)(i), substituted “6851, 6852,” for “6851”.
Subsec. (b)(3)(A). Pub. L. 100–203, § 10713(b)(2)(E)(ii), substituted “6851, 6852, or 6861” for “6851 or 6861”.
Subsec. (b)(3)(A)(iii). Pub. L. 100–203, § 10713(b)(2)(E)(iii), as amended by Pub. L. 101–239, substituted “6851(a), 6852(a), nor 6861(a)” for “6851(a) nor 6861(a)”.
1976
Subsec. (a). Pub. L. 94–455, §§ 1204(c)(7), 1906(b)(13)(A), inserted reference to section 6851, substituted “an assessment” for “a jeopardy assessment”, struck out “or his delegate” after “Secretary”, and substituted “such assessment” for “the jeopardy assessment”.
Subsec. (b)(3)(A). Pub. L. 94–455, § 1204(c)(8), substituted “an assessment has been made under section 6851 or 6861,” for “a jeopardy assessment has been made under section 6861” in provisions preceding cl. (i), added cl. (i), redesignated former cl. (i) as (ii) and substituted “before the issuance of the notice of deficiency described in section 6851(b) or 6861(b), and the expiration of the period” for “if section 6861(b) is applicable, prior to the issuance of the notice of deficiency and the expiration of the time”, redesignated former cl. (ii) as (iii) and substituted “assessment), before the expiration” for “jeopardy assessment under section 6861), prior to the expiration” and “if neither sections 6851(a) nor 6861(a) were applicable” for “if section 6861(a) were not applicable”, and inserted provisions following cl. (iii).
Subsec. (b)(3)(B)(ii). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (b)(3)(C). Pub. L. 94–455, § 1906(a)(38), struck out subpar. (C) which had limited the applicability of subpars. (A) and (B) to jeopardy assessments made on or after , with respect to taxes imposed by this title, and with respect to taxes imposed by the Internal Revenue Code of 1939.
Subsec. (c). Pub. L. 94–455, § 1204(c)(9), added subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1989 Amendment
Amendment by Pub. L. 101–239 effective as if included in the provision of the Revenue Act of 1987, Pub. L. 100–203, title X, to which such amendment relates, see section 7823 of Pub. L. 101–239, set out as a note under section 26 of this title.
Effective Date of 1988 Amendment
Pub. L. 100–647, title VI, § 6245(b), , 102 Stat. 3751, provided that: “The amendments made by this section [amending this section] shall take effect on the 90th day after the date of the enactment of this Act [].”
Effective Date of 1976 Amendment
Amendment by section 1204(c)(7)–(9) of Pub. L. 94–455 applicable with respect to action taken under section 6851, 6861, or 6862 of this title where notice and demand takes place after , see section 1204(d) of Pub. L. 94–455, as amended, set out as a note under section 6851 of this title.
Amendment by section 1906(a)(38), (b)(13)(A) of Pub. L. 94–455 effective on first day of first month which begins more than ninety days after , see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.
Credits
1954–2018 · 6 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 836
- 1976Pub. L. 94–455, title XII, § 1204(c)(7)–(9), title XIX, § 1906(a)(38), (b)(13)(A), , 90 Stat. 1698, 1830, 1834
- 1987Pub. L. 100–203, title X, § 10713(b)(2)(E), , 101 Stat. 1330–470
- 1988Pub. L. 100–647, title VI, § 6245(a), , 102 Stat. 3750
- 1989Pub. L. 101–239, title VII, § 7822(d)(2), , 103 Stat. 2425
- 2018Pub. L. 115–141, div. U, title IV, § 401(a)(321), , 132 Stat. 1199.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 836; Pub. L. 94–455, title XII, § 1204(c)(7)–(9), title XIX, § 1906(a)(38), (b)(13)(A), , 90 Stat. 1698, 1830, 1834; Pub. L. 100–203, title X, § 10713(b)(2)(E), , 101 Stat. 1330–470; Pub. L. 100–647, title VI, § 6245(a), , 102 Stat. 3750; Pub. L. 101–239, title VII, § 7822(d)(2), , 103 Stat. 2425; Pub. L. 115–141, div. U, title IV, § 401(a)(321), , 132 Stat. 1199.)