31 U.S.C. § 7701
EDITORIAL NOTES
REFERENCES IN TEXTSection 6103 of the Internal Revenue Code of 1986, referred to in subsecs. (a)(1) and (d), is classified to section 6103 of Title 26, Internal Revenue Code.
AMENDMENTS1996-Subsecs. (c), (d). Pub. L. 104-134 added subsecs. (c) and (d).