Amendments
1983—Subsec. (b). [Pub. L. 98–67] repealed amendments made by [Pub. L. 97–248]. See 1982 Amendment note below.
1982—Subsec. (b). [Pub. L. 97–248] provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, last sentence of subsec. (b) is amended to read as follows: “For purposes of paragraph (2), a lack of funds existing immediately after the payment of wages or amounts subject to withholding under subchapter B of chapter 24 (whether or not created by the payment of such wages or amounts) shall not be considered to be circumstances beyond the control of a person.” Section 102(a), (b) of [Pub. L. 98–67, title I], Aug. 5, 1983, [97 Stat. 369], repealed subtitle A (§§ 301–308) of title III of [Pub. L. 97–248] as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.