Codification
Subsec. (b) of this section amended [section 5108 of Title 5], Government Organization and Employees.
Amendments
1989—Subsec. (c). [Pub. L. 101–239] substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
Effective Date of 1989 Amendment
Amendment by [Pub. L. 101–239] effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, [Pub. L. 99–514], to which such amendment relates, see [section 7891(f) of Pub. L. 101–239], set out as a note under [section 1002 of this title].
Regulations
Secretary authorized, effective Sept. 2, 1974, to promulgate regulations wherever provisions of this subchapter call for the promulgation of regulations, see [section 1031 of this title].