§ 7608. Authority of internal revenue enforcement officers

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. 1958

   Pub. L. 85–859 title II § 204(14) · 72 Stat. 1275

   Enacted · 26 U.S.C. § 7608

   Added Pub. L. 85–859, title II, § 204(14), Sept. 2, 1958, 72 Stat. 1429

   Source evidence

   Code source credit
   Added Pub. L. 85–859, title II, § 204(14), Sept. 2, 1958, 72 Stat. 1429

   Enacted provision · exact public law section
   (14) Subchapter A of chapter 78 is amended by renumbering 26 USC 7601–7607. section 7608 as 7609, and by inserting after section 7607 the following new section: “SEC. 7608. AUTHORITY OF INTERNAL REVENUE ENFORCEMENT OFFICERS. “Any investigator, agent, or other internal revenue officer by whatever term designated, whom the Secretary or his delegate charges with the duty of enforcing any of the criminal, seizure, or forfeiture 26 USC 5001–5862. provisions of subtitle E or of any other law of the United States pertaining to the commodities subject to tax under such subtitle for the enforcement of which the Secretary or his delegate is responsible, may— “(1) carry firearms; “(2) execute and serve search warrants and arrest warrants, and serve subpoenas and summonses issued under authority of the United States; “(3) in respect to the performance of such duty, make arrests without warrant for any offense against the United States committed in his presence, or for any felony cognizable under the laws of the United States if he has reasonable grounds to believe that the person to be arrested has committed, or is committing, such felony; and “(4) in respect to the performance of such duty, make seizures of property subject to forfeiture to the United States.”

2. 1962

   Pub. L. 87–863 § 6(a) · 76 Stat. 1141

   1. Redesignated · 26 U.S.C. § 7608

      Pub. L. 87–863 redesignated existing provisions as subsec. (a)

   2. Added · 26 U.S.C. § 7608

      Pub. L. 87–863 added subsec. (a) heading

   3. Added · 26 U.S.C. § 7608

      Pub. L. 87–863 added subsec. (b)

   Source evidence

   Code amendment note
   Pub. L. 87–863 redesignated existing provisions as subsec. (a), added subsec. (a) heading, and added subsec. (b).

   Enacted provision · exact public law section
   (a) (1) Section 7608 of the Internal Revenue Code of 1954 26 USC 7608. (relating to authority of Internal Revenue enforcement officers) is amended by adding at the end thereof the following new subsection: “(b) Enforcement of Laws Relating to Internal Revenue Other Than “(1) Any criminal investigator of the Intelligence Division or of the Internal Security Division of the Internal Revenue Service whom the Secretary or his delegate charges with the duty of enforcing any of the criminal provisions of the internal revenue laws or any other criminal provisions of law relating to internal revenue for the enforcement of which the Secretary or his delegate is responsible is, in the performance of his duties, authorized to perform the functions described in paragraph (2). “(2) The functions authorized under this subsection to be performed by an officer referred to in paragraph (1) are— “(A) to execute and serve search warrants and arrest warrants, and serve subpoenas and summonses issued under authority of the United States; “(B) to make arrests without warrant for any offense against the United States relating to the internal revenue laws committed in his presence, or for any felony cognizable under such laws if he has reasonable grounds to believe that the person to be arrested has committed or is committing any such felony; and “(C) to make seizures of property subject to forfeiture under the internal revenue laws.” (2) Such section is further amended by striking out “Any” and inserting in lieu thereof “(a) Enforcement of Subtitle E and Other Laws Pertaining to Liquor, Tobacco, and Firearms.—Any”.

3. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 7608

   Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing

   Source evidence

   Code amendment note
   Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

   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”.

4. 1988

   National Commission on Measured Responses to Achieve a Drug-Free America by 1995 Authorization Act

   Pub. L. 100–690 § 7601(c)(1) · 102 Stat. 4181

   1. Substituted · 26 U.S.C. § 7608(b)(1)

      Pub. L. 100–690, § 7601(c)(1), substituted comma for “or” before “any other”

   2. Inserted · 26 U.S.C. § 7608(b)(1)

      Pub. L. 100–690, § 7601(c)(1), inserted “, or any other law for which the Secretary has delegated investigatory authority to the Internal Revenue Service,” after “responsible”

   Source evidence

   Code amendment note
   Subsec. (b)(1). Pub. L. 100–690, § 7601(c)(1), substituted comma for “or” before “any other” and inserted “, or any other law for which the Secretary has delegated investigatory authority to the Internal Revenue Service,” after “responsible”.

   Enacted provision · exact public law section
   (1) In general.— Section 7608(b)(1)) of the Internal Revenue Code of 1986 is amended— (A) by striking out “or” before “any other” and inserting a comma, and (B) by inserting “, or any other law for which the Secretary has delegated investigatory authority to the Internal Revenue Service,” after “responsible”.

5. 1988

   National Commission on Measured Responses to Achieve a Drug-Free America by 1995 Authorization Act

   Pub. L. 100–690 § 7601(c)(2) · 102 Stat. 4181

   Added · 26 U.S.C. § 7608(c)

   Pub. L. 100–690, § 7601(c)(2), added subsec. (c)

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 100–690, § 7601(c)(2), added subsec. (c).

   Enacted provision · exact public law section
   (2) Undercover operations.— Section 7608 of the Internal Revenue Code of 1986 is amended by adding at the end thereof the following new subsection: “(c) Rules Relating to Undercover Operations.— “(1) Certification required for exemption of undercover operations from certain laws.— With respect to any undercover investigative operation of the Internal Revenue Service (hereinafter in this subsection referred to as the ‘Service’) which is necessary for the detection and prosecution of offenses under the internal revenue laws, any other criminal provisions of law relating to internal revenue, or any other law for which the Secretary has delegated investigatory authority to the Internal Revenue Service— “(A) sums authorized to be appropriated for the Service may be used— “(i) to purchase property, buildings, and other facilities, and to lease space, within the United States, the District of Columbia, and the territories and possessions of the United States without regard to— “(I) sections 1341 and 3324 of title 31, United States Code, “(II) sections 11(a) and 22 of title 41, United States Code, “(III) section 255 of title 41, United States Code, “(IV) section 34 of title 40, United States Code, and “(V) section 254 (a) and (c) of title 41, United States Code, and “(ii) to establish or to acquire proprietary corporations or business entities as part of the undercover operation, and to operate such corporations or business entities on a commercial basis, without regard to sections 9102 and 9103 of title 31, United States Code; “(B) sums authorized to be appropriated for the Service and the proceeds from the undercover operations, may be deposited in banks or other financial institutions without regard to the provisions of section 648 of title 18, United States Code, and section 3302 of title 31, United States Code, and “(C) the proceeds from the undercover operation may be used to offset necessary and reasonable expenses incurred in such operation without regard to the provisions of section 3302 of title 31, United States Code. This paragraph shall apply only upon the written certification of the Commissioner of Internal Revenue (or, if designated by the Commissioner, the Deputy Commissioner or an Assistant Commissioner of Internal Revenue) that any action authorized by subparagraph (A), (B), or (C) is necessary for the conduct of such undercover operation. “(2) Liquidation of corporations and business entities.— If a corporation or business entity established or acquired as part of an undercover operation under subparagraph (B) of paragraph (1) with a net value over $50,000 is to be liquidated, sold, or otherwise disposed of, the Service, as much in advance as the Commissioner or his delegate determines is practicable, shall report the circumstances to the Secretary and the Comptroller General of the United States. The proceeds of the liquidation, sale, or other disposition, after obligations are met, shall be deposited in the Treasury of the United States as miscellaneous receipts. “(3) Deposit of proceeds.— As soon as the proceeds from an undercover investigative operation with respect to which an action is authorized and carried out under subparagraphs (B) and (C) of paragraph (1) are no longer necessary for the conduct of such operation, such proceeds or the balance of such proceeds remaining at the time shall be deposited into the Treasury of the United States as miscellaneous receipts. “(4) Audits.— “(A) The Service shall conduct a detailed financial audit of each undercover investigative operation which is closed in each fiscal year; and “(i) submit the results of the audit in writing to the Secretary; and “(ii) not later than 180 days after such undercover operation is closed, submit a report to the Congress concerning such audit. “(B) The Service shall also submit a report annually to the Congress specifying as to its undercover investigative operations— “(i) the number, by programs, of undercover investigative operations pending as of the end of the 1-year period for which such report is submitted; “(ii) the number, by programs, of undercover investigative operations commenced in the 1-year period preceding the period for which such report is submitted; and “(iii) the number, by programs, of undercover investigative operations closed in the 1-year period preceding the period for which such report is submitted and, with respect to each such closed undercover operation, the results obtained and any civil claims made with respect thereto. “(5) Definitions.— For purposes of paragraph (4)— “(A) Closed.— The term ‘closed’ means the date on which the later of the following occurs; “(i) all criminal proceedings (other than appeals) are concluded, or “(ii) covert activities are concluded, whichever occurs later. “(B) Employees.— The term ‘employees’ has the meaning given such term by section 2105 of title 5, United States Code. “(C) Undercover investigative operation.— The terms ‘undercover investigative operation’ and ‘undercover operation’ mean any undercover investigative operation of the Service— “(i) in which— “(I) the gross receipts (excluding interested earned) exceed $50,000; or “(II) expenditures, both recoverable and nonrecoverable (other than expenditures for salaries of employees), exceed $150,000; and “(ii) which is exempt from section 3302 or 9102 of title 3, United States Code. Clauses (i) and (ii) shall not apply with respect to the report required under subparagraph (B) of paragraph (4).”.

6. 1990

   Revenue Reconciliation Act of 1990

   Pub. L. 101–508 § 11704(a)(32) · 104 Stat. 1388

   Struck · 26 U.S.C. § 7608(c)(1)(B)

   Pub. L. 101–508, § 11704(a)(32), struck out comma after “operations”

   Source evidence

   Code amendment note
   Subsec. (c)(1)(B). Pub. L. 101–508, § 11704(a)(32), struck out comma after “operations”.

   Enacted provision · exact public law section
   (32) Subparagraph (B) of section 7608(c)(1) is amended by striking the comma after “operations”.

7. 1990

   Revenue Reconciliation Act of 1990

   Pub. L. 101–508 § 11704(a)(33) · 104 Stat. 1388

   1. Substituted · 26 U.S.C. § 7608(c)(5)(C)

      Pub. L. 101–508, § 11704(a)(33), substituted “interest” for “interested” in cl. (ii)

   2. Substituted · 26 U.S.C. § 7608(c)(5)(C)

      Pub. L. 101–508, § 11704(a)(33), substituted “title 31” for “title 3” in cl. (ii)

   Source evidence

   Code amendment note
   Subsec. (c)(5)(C). Pub. L. 101–508, § 11704(a)(33), substituted “interest” for “interested” in cl. (i)(I) and “title 31” for “title 3” in cl. (ii).

   Enacted provision · exact public law section
   (33) Subparagraph (O of section 7608(c)(5) is amended— (A) by striking “interested” in clause (i)(I) and inserting “interest”, and (B) by striking “title 3” in clause (ii) and inserting “title 31”.

8. 1996

   Taxpayer Bill of Rights 2

   Pub. L. 104–168 § 1205(c)(1)(A) · 110 Stat. 1452

   Struck · 26 U.S.C. § 7608(c)(4)(B)(ii)

   Pub. L. 104–168, § 1205(c)(1)(A), (B), struck out “preceding the period” after “in the 1-year period” and “and” at end

   Source evidence

   Code amendment note
   Subsec. (c)(4)(B)(ii). Pub. L. 104–168, § 1205(c)(1)(A), (B), struck out “preceding the period” after “in the 1-year period” and “and” at end.

   Enacted provision · exact public law section
   (A) by striking “preceding the period” in clause (ii),

9. 1996

   Taxpayer Bill of Rights 2

   Pub. L. 104–168 § 1205(c)(1)(C) · 110 Stat. 1452

   1. Added · 26 U.S.C. § 7608(c)(4)(B)(iii); 26 U.S.C. § 7608(c)(4)(B)(iv)

      Pub. L. 104–168, § 1205(c)(1)(C), added cls. (iii) and (iv)

   2. Struck · 26 U.S.C. § 7608(c)(4)(B)(iii); 26 U.S.C. § 7608(c)(4)(B)(iv)

      Pub. L. 104–168, § 1205(c)(1)(C), struck out former cl. (iii) which read as follows: “the number, by programs, of undercover investigative operations closed in the 1-year period preceding the period for which such report is submitted and, with respect to each such closed undercover operation, the results obtained and any civil claims made with respect thereto.”

   Source evidence

   Code amendment note
   Subsec. (c)(4)(B)(iii), (iv). Pub. L. 104–168, § 1205(c)(1)(C), added cls. (iii) and (iv) and struck out former cl. (iii) which read as follows: “the number, by programs, of undercover investigative operations closed in the 1-year period preceding the period for which such report is submitted and, with respect to each such closed undercover operation, the results obtained and any civil claims made with respect thereto.”

   Enacted provision · exact public law section
   (C) by striking clause (iii) and inserting the following: “(iii) the number, by programs, of undercover investigative operations closed in the 1-year period for which such report is submitted, and “(iv) the following information with respect to each undercover investigative operation pending as of the end of the 1-year period for which such report is submitted or closed during such 1-year period— “(I) the date the operation began and the date of the certification referred to in the last sentence of paragraph (1), “(II) the total expenditures under the operation and the amount and use of the proceeds from the operation, “(III) a detailed description of the operation including the potential violation being investigated and whether the operation is being conducted under grand jury auspices, and “(IV) the results of the operation including the results of criminal proceedings.”.

10. 1996

    Taxpayer Bill of Rights 2

    Pub. L. 104–168 § 1205(c)(2) · 110 Stat. 1452

    Amended · 26 U.S.C. § 7608(c)(5)(C)

    Pub. L. 104–168, § 1205(c)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “The terms ‘undercover investigative operation’ and ‘undercover operation’ mean any undercover investigative operation of the Service—

    Source evidence

    Code amendment note
    Subsec. (c)(5)(C). Pub. L. 104–168, § 1205(c)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “The terms ‘undercover investigative operation’ and ‘undercover operation’ mean any undercover investigative operation of the Service—

    “(i) in which— “(I) the gross receipts (excluding interest earned) exceed $50,000; or “(II) expenditures, both recoverable and nonrecoverable (other than expenditures for salaries of employees), exceed $150,000; and “(ii) which is exempt from section 3302 or 9102 of title 31, United States Code. Clauses (i) and (ii) shall not apply with respect to the report required under subparagraph (B) of paragraph (4).”

    Enacted provision · exact public law section
    (2) Audits Required Without Regard to Amounts Involved.— Subparagraph (C) of section 7608(c)(5) is amended to read as follows: “(C) Undercover Investigative Operation.— The term ‘undercover investigative operation’ means any undercover investigative operation of the Service; except that, for purposes of subparagraphs (A) and (C) of paragraph (4), such term only includes an operation which is exempt from section 3302 or 9102 of title 31, United States Code.”.

11. 1996

    Taxpayer Bill of Rights 2

    Pub. L. 104–168 § 1205(b) · 110 Stat. 1452

    Added · 26 U.S.C. § 7608(c)(6)

    Pub. L. 104–168, § 1205(b), added par. (6)

    Source evidence

    Code amendment note
    Subsec. (c)(6). Pub. L. 104–168, § 1205(b), added par. (6).

    Enacted provision · exact public law section
    (b) Restoration of Authority for 5 Years.— Subsection (c) of section 7608 is amended by adding at the end the following new paragraph: “(6) Application of Section.— The provisions of this subsection— “(A) shall apply after November 17, 1988, and before January 1, 1990, and “(B) shall apply after the date of the enactment of this paragraph and before January 1, 2001. All amounts expended pursuant to this subsection during the period described in subparagraph (B) shall be recovered to the extent possible, and deposited in the Treasury of the United States as miscellaneous receipts, before January 1, 2001.”.

12. 1996

    General Accounting Office Act of 1996

    Pub. L. 104–316 title I § 113 · 110 Stat. 3826

    Struck · 26 U.S.C. § 7608(c)(2)

    Pub. L. 104–316 struck out “and the Comptroller General of the United States” after “Secretary”

    Source evidence

    Code amendment note
    Subsec. (c)(2). Pub. L. 104–316 struck out “and the Comptroller General of the United States” after “Secretary”.

    Enacted provision · exact public law section
    SEC. 113. AMENDMENT RELATING TO TITLE 26, UNITED STATES CODE (INTERNAL REVENUE CODE), Section 7608(c)(2) of the Internal Revenue Code of 1986 (26 U. S. C. 7608(c)(2)), is amended by striking “and the Comptroller General of the United States”.

13. 1998

    Internal Revenue Service Restructuring and Reform Act of 1998

    Pub. L. 105–206 title I § 1103(e)(4) · 112 Stat. 685

    Struck · 26 U.S.C. § 7608(b)(1)

    Pub. L. 105–206 struck out “or of the Internal Security Division” after “Intelligence Division”

    Source evidence

    Code amendment note
    Subsec. (b)(1). Pub. L. 105–206 struck out “or of the Internal Security Division” after “Intelligence Division”.

    Enacted provision · exact public law section
    (4) Amendment to internal revenue code of 1986.— Section 7608(b)(1) is amended by striking “or of the Internal Security Division”.

14. 2000

    Consolidated Appropriations Act, 2001

    Pub. L. 106–554 § 1(a)(7)(tIII)(s303) · 114 Stat. 2763

    Substituted · 26 U.S.C. § 7608(c)(6)

    Pub. L. 106–554 substituted “January 1, 2006” for “January 1, 2001” in subpar. (B) and concluding provisions

    Source evidence

    Code amendment note
    Subsec. (c)(6). Pub. L. 106–554 substituted “January 1, 2006” for “January 1, 2001” in subpar. (B) and concluding provisions.

    Enacted provision · exact public law section
    (7) H.R. 5662, as introduced on December 14, 2000.

15. 2002

    Pub. L. 107–217 § 3(f) · 116 Stat. 1062

    Substituted · 26 U.S.C. § 7608(c)(1)(A)(i)(IV)

    Pub. L. 107–217 substituted “section 8141 of title 40” for “section 34 of title 40, United States Code”

    Source evidence

    Code amendment note
    Subsec. (c)(1)(A)(i)(IV). Pub. L. 107–217 substituted “section 8141 of title 40” for “section 34 of title 40, United States Code”.

    Enacted provision · exact public law section
    (f) The Internal Revenue Code oe 1986.— Section 7608(c)(1)(a)(i)(IV) of the Internal Revenue Code of 1986 (26 U.S.C. 7608(c)(1)(a)(i)(IV)) is amended by striking “section 34 of title 40, United States Code” and substituting “section 8141 of title 40”.

16. 2003

    Pub. L. 108–178 § 4(e) · 117 Stat. 2637

    Substituted · 26 U.S.C. § 7608(c)(1)(A)(i)(IV)

    Pub. L. 108–178 substituted “title 40, United States Code” for “title 40”

    Source evidence

    Code amendment note
    Subsec. (c)(1)(A)(i)(IV). Pub. L. 108–178 substituted “title 40, United States Code” for “title 40”.

    Enacted provision · exact public law section
    (e) The Internal Revenue Code of 1986.— In section 7608(c)(1)(A)(i)(IV) of the Internal Revenue Code of 1986 (26 U.S.C. 7608(c)(1)(A)(i)(IV)), as amended by section 3(f) of Public Law 107–217 (116 Stat. 1299), 26 USC 7608. strike “title 40” and substitute “title 40, United States Code”.

17. 2005

    Pub. L. 109–135 title III § 304 · 119 Stat. 2577

    Substituted · 26 U.S.C. § 7608(c)(6)

    Pub. L. 109–135 substituted “January 1, 2007” for “January 1, 2006” in subpar. (B) and concluding provisions

    Source evidence

    Code amendment note
    Subsec. (c)(6). Pub. L. 109–135 substituted “January 1, 2007” for “January 1, 2006” in subpar. (B) and concluding provisions.

    Enacted provision · exact public law section
    SEC. 304. AUTHORITY FOR UNDERCOVER OPERATIONS.   Paragraph (6) of section 7608(c) (relating to application of section) is amended by striking “January 1, 2006” both places is appears and inserting “January 1, 2007”.

18. 2006

    Tax Relief and Health Care Act of 2006

    Pub. L. 109–432 div. A title I § 121 · 120 Stat. 2922

    Substituted · 26 U.S.C. § 7608(c)(6)

    Pub. L. 109–432 substituted “2008” for “2007” in subpar. (B) and concluding provisions

    Source evidence

    Code amendment note
    Subsec. (c)(6). Pub. L. 109–432 substituted “2008” for “2007” in subpar. (B) and concluding provisions.

    Enacted provision · exact public law section
    SEC. 121. AUTHORITY FOR UNDERCOVER OPERATIONS.   Paragraph (6) of section 7608(c) 26 USC 7608. (relating to application of section) is amended by striking “2007” both places it appears and inserting “2008”.

19. 2008

    Energy Improvement and Extension Act of 2008

    Pub. L. 110–343 div. C title IV § 401(a) · 122 Stat. 3765

    Struck · 26 U.S.C. § 7608(c)(6)

    Pub. L. 110–343 struck out par. (6). Text read as follows: “The provisions of this subsection—

    Source evidence

    Code amendment note
    Subsec. (c)(6). Pub. L. 110–343 struck out par. (6). Text read as follows: “The provisions of this subsection—

    “(A) shall apply after November 17, 1988, and before January 1, 1990, and “(B) shall apply after the date of the enactment of this paragraph and before January 1, 2008. All amounts expended pursuant to this subsection during the period described in subparagraph (B) shall be recovered to the extent possible, and deposited in the Treasury of the United States as miscellaneous receipts, before January 1, 2008.”

    Enacted provision · exact public law section
    (a) In General.— Section 199(d) 26 USC 199. is amended by redesignating paragraph (9) as paragraph (10) and by inserting after paragraph (8) the following new paragraph: “(9) Special rule for taxpayers with oil related qualified production activities income.— “(A) In general.— If a taxpayer has oil related qualified production activities income for any taxable year beginning after 2009, the amount otherwise allowable as a deduction under subsection (a) shall be reduced by 3 percent of the least of— “(i) the oil related qualified production activities income of the taxpayer for the taxable year, “(ii) the qualified production activities income of the taxpayer for the taxable year, or “(iii) taxable income (determined without regard to this section). “(B) Oil related qualified production activities income.— For purposes of this paragraph, the term ‘oil related qualified production activities income’ means for any taxable year the qualified production activities income which is attributable to the production, refining, processing, transportation, or distribution of oil, gas, or any primary product thereof during such taxable year. “(C) Primary product.— For purposes of this paragraph, the term ‘primary product’ has the same meaning as when used in section 927(a)(2)(C), as in effect before its repeal.” .

    Effective date note
    Pub. L. 110–343, div. C, title IV, § 401(b), Oct. 3, 2008, 122 Stat. 3875, provided that: “The amendment made by this section [amending this section] shall apply to operations conducted after the date of the enactment of this Act [Oct. 3, 2008].”

20. 2011

    Pub. L. 111–350 § 5(f)(1) · 124 Stat. 3677

    Substituted · 26 U.S.C. § 7608(c)(1)(A)(i)(II)

    Pub. L. 111–350, § 5(f)(1), substituted “sections 6301(a) and (b)(1)–(3) and 6306” for “sections 11(a) and 22”

    Source evidence

    Code amendment note
    Subsec. (c)(1)(A)(i)(II). Pub. L. 111–350, § 5(f)(1), substituted “sections 6301(a) and (b)(1)–(3) and 6306” for “sections 11(a) and 22”.

    Enacted provision · exact public law section
    (1) in subparagraph (A)(i)(II), by striking “sections 11(a) and 22” and substituting “sections 6301(a) and (b)(1)–(3) and 6306”;

21. 2011

    Pub. L. 111–350 § 5(f)(2) · 124 Stat. 3677

    Substituted · 26 U.S.C. § 7608(c)(1)(A)(i)(III)

    Pub. L. 111–350, § 5(f)(2), substituted “chapter 45” for “section 255”

    Source evidence

    Code amendment note
    Subsec. (c)(1)(A)(i)(III). Pub. L. 111–350, § 5(f)(2), substituted “chapter 45” for “section 255”.

    Enacted provision · exact public law section
    (2) in subparagraph (A)(i)(III), by striking “section 255” and substituting “chapter 45”; and

22. 2011

    Pub. L. 111–350 § 5(f)(3) · 124 Stat. 3677

    Substituted · 26 U.S.C. § 7608(c)(1)(A)(i)(V)

    Pub. L. 111–350, § 5(f)(3), substituted “section 3901” for “section 254(a) and (c)”

    Source evidence

    Code amendment note
    Subsec. (c)(1)(A)(i)(V). Pub. L. 111–350, § 5(f)(3), substituted “section 3901” for “section 254(a) and (c)”.

    Enacted provision · exact public law section
    (3) in subparagraph (A)(i)(V), by striking “section 254(a) and (c)” and substituting “section 3901”.

27 of 27 references resolved to an enrolled provision