Source: https://www.law.cornell.edu/uscode/text/26/6245
Timestamp: 2017-09-21 16:17:03
Document Index: 495310721

Matched Legal Cases: ['§ 6245', '§ 6245', '§ 6245', '§\u202f1222', '§\u202f4', '§\u202f1307']

26 U.S. Code § 6245 - Secretarial authority | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle F › Chapter 63 › Subchapter D › Part II › Subpart A › § 6245
26 U.S. Code § 6245 - Secretarial authority
(Added Pub. L. 105–34, title XII, § 1222(a), Aug. 5, 1997, 111 Stat. 1013.)
A prior section 6245, added Pub. L. 97–354, § 4(a), Oct. 19, 1982, 96 Stat. 1692, defined “subchapter S item” for purposes of subchapter, prior to repeal by Pub. L. 104–188, title I, §§ 1307(c)(1), 1317(a), Aug. 20, 1996, 110 Stat. 1781, 1787, applicable to taxable years beginning after Dec. 31, 1996.