14 U.S.C. § 1906
EDITORIAL NOTES
REFERENCES IN TEXTThe Internal Revenue Code of 1986, referred to in subsec. (b)(5)(A), is classified generally to Title 26, Internal Revenue Code.
AMENDMENTS2021- Pub. L. 116-283 renumbered section 1904 of this title as this section. Subsec. (b)(2). Pub. L. 117-81 substituted "sections 3201 through 3205" for "chapter 137".2018- Pub. L. 115-282, §110(b), renumbered section 196 of this title as this section. Subsec. (b)(1). Pub. L. 115-232 substituted "Commandant" for "Commandant of the Coast Guard" in introductory provisions. Subsec. (b)(1)(C). Pub. L. 115-282, §123(b)(2), substituted "section 504" for "section 93".2016- Pub. L. 114-120 designated existing provisions as subsec. (a), inserted heading, and added subsec. (b).