Prior Provisions
A prior section 5113, added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1340]; amended [Pub. L. 87–863, § 4(b)], Oct. 23, 1962, [76 Stat. 1142]; [Pub. L. 94–455, title XIX], §§ 1905(a)(7), 1906(b)(13)(A), Oct. 4, 1976, [90 Stat. 1819], 1834; [Pub. L. 100–647, title II, § 2004(t)(2)], (4), Nov. 10, 1988, [102 Stat. 3609], 3610, related to exemptions from tax, prior to repeal by [Pub. L. 109–59, title XI, § 11125(a)(1)(C)], (c), Aug. 10, 2005, [119 Stat. 1953], 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.
Another prior section 5113, [act Aug. 16, 1954, ch. 736], [68A Stat. 619], related to exemptions from tax, prior to the general revision of this chapter by [Pub. L. 85–859].
Amendments
2005—[Pub. L. 109–59] renumbered [section 5133 of this title] as this section.
1976—[Pub. L. 94–455] struck out “or his delegate” after “Secretary”.