Source: http://taxtv.com/code/01133-USCODE-2011-title26-subtitleD-chap35-subchapB-sec4411/
Timestamp: 2017-11-18 10:31:25
Document Index: 154909493

Matched Legal Cases: ['§4411', '§4411', '§4411', '§3', '§109', '§2']

IRC §4411. Imposition of tax - TaxTV.com
IRC §4411. Imposition of tax
View related content: IRC §4411
(b) Authorized persons
Subsection (a) shall be applied by substituting “$50” for “$500” in the case of—
(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 93–499, §3(b), Oct. 29, 1974, 88 Stat. 1550; Pub. L. 97–362, title I, §109(b), Oct. 25, 1982, 96 Stat. 1731.)
1982—Pub. L. 97–362 designated existing provisions as subsec. (a), in subsec. (a), as so designated, substituted “liable for the tax imposed” for “liable for tax”, and added subsec. (b).
1974—Pub. L. 93–499 substituted “$500” for “$50”.
Section 109(c)(2) of Pub. L. 97–362 provided that: “The amendment made by subsection (b) [amending this section] shall take effect on July 1, 1983.”
Amendment by Pub. L. 93–499 effective Dec. 1, 1974, and applicable only with respect to wagers placed on or after such date, see section 3(d)(1) of Pub. L. 93–499, set out as a note under section 4401 of this title.
Section 3(d)(2) of Pub. L. 93–499, as amended by Pub. L. 99– 4, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: