
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7851]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                        CHAPTER 80--GENERAL RULES
 
           Subchapter B--Effective Date and Related Provisions
 
Sec. 7851. Applicability of revenue laws


(a) General rules

    Except as otherwise provided in any section of this title--

                           (1) Subtitle A

        (A) Chapters 1, 2, 4,\1\ and 6 of this title shall apply only 
    with respect to taxable years beginning after December 31, 1953, and 
    ending after the date of enactment of this title, and with respect 
    to such taxable years, chapters 1 (except sections 143 and 144) and 
    2, and section 3801, of the Internal Revenue Code of 1939 are hereby 
    repealed.
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    \1\ See References in Text note below.
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        (B) Chapters 3 and 5 \1\ of this title shall apply with respect 
    to payments and transfers occurring after December 31, 1954, and as 
    to such payments and transfers sections 143 and 144 and chapter 7 of 
    the Internal Revenue Code of 1939 are hereby repealed.
        (C) Any provision of subtitle A of this title the applicability 
    of which is stated in terms of a specific date (occurring after 
    December 31, 1953), or in terms of taxable years ending after a 
    specific date (occurring after December 31, 1953), shall apply to 
    taxable years ending after such specific date. Each such provision 
    shall, in the case of a taxable year subject to the Internal Revenue 
    Code of 1939, be deemed to be included in the Internal Revenue Code 
    of 1939, but shall be applicable only to taxable years ending after 
    such specific date. The provisions of the Internal Revenue Code of 
    1939 superseded by provisions of subtitle A of this title the 
    applicability of which is stated in terms of a specific date 
    (occurring after December 31, 1953) shall be deemed to be included 
    in subtitle A of this title, but shall be applicable only to the 
    period prior to the taking effect of the corresponding provision of 
    subtitle A.
        (D) Effective with respect to taxable years ending after March 
    31, 1954, and subject to tax under chapter 1 of the Internal Revenue 
    Code of 1939--
            (i) Sections 13(b)(3), 26(b)(2)(C), 26(h) (1)(C) (including 
        the comma and the word ``and'' immediately preceding such 
        section), 26(i)(3), 108(k), 207(a)(1)(C), 207(a)(3)(C), and the 
        last sentence of section 362(b)(3) of such Code are hereby 
        repealed; and
            (ii) Sections 13(b)(2), 26(b)(2)(B), 26(h) (1)(B), 26(i)(2), 
        207(a)(1)(B), 207(a)(3)(B), 421(a)(1)(B), and the second 
        sentence of section 362(b)(3) of such Code are hereby amended by 
        striking out ``and before April 1, 1954'' (and any accompanying 
        punctuation) wherever appearing therein.

                           (2) Subtitle B

        (A) Chapter 11 of this title shall apply with respect to estates 
    of decedents dying after the date of enactment of this title, and 
    with respect to such estates chapter 3 of the Internal Revenue Code 
    of 1939 is hereby repealed.
        (B) Chapter 12 of this title shall apply with respect to the 
    calendar year 1955 and all calendar years thereafter, and with 
    respect to such years chapter 4 of the Internal Revenue Code of 1939 
    is hereby repealed.

                           (3) Subtitle C

        Subtitle C of this title shall apply only with respect to 
    remuneration paid after December 31, 1954, except that chapter 22 of 
    such subtitle shall apply only with respect to remuneration paid 
    after December 31, 1954, which is for services performed after such 
    date. Chapter 9 of the Internal Revenue Code of 1939 is hereby 
    repealed with respect to remuneration paid after December 31, 1954, 
    except that subchapter B of such chapter (and subchapter E of such 
    chapter to the extent it relates to subchapter B) shall remain in 
    force and effect with respect to remuneration paid after December 
    31, 1954, for services performed on or before such date.

                           (4) Subtitle D

        Subtitle D of this title shall take effect on January 1, 1955. 
    Subtitles B and C of the Internal Revenue Code of 1939 (except 
    chapters 7, 9, 15, 26, and 28, subchapter B of chapter 25, and parts 
    VII and VIII of subchapter A of chapter 27 of such code) are hereby 
    repealed effective January 1, 1955. Provisions having the same 
    effect as section 6416(b)(2)(H),\1\ and so much of section 
    4082(c)\1\ as refers to special motor fuels, shall be considered to 
    be included in the Internal Revenue Code of 1939 effective as of May 
    1, 1954. Section 2450(a) of the Internal Revenue Code of 1939 (as 
    amended by the Excise Tax Reduction Act of 1954) applies to the 
    period beginning on April 1, 1954, and ending on December 31, 1954.

                           (5) Subtitle E

        Subtitle E shall take effect on January 1, 1955, except that the 
    provisions in section 5411 permitting the use of a brewery under 
    regulations prescribed by the Secretary for the purpose of producing 
    and bottling soft drinks, section 5554, and chapter 53 shall take 
    effect on the day after the date of enactment of this title. 
    Subchapter B of chapter 25, and part VIII of subchapter A of chapter 
    27, of the Internal Revenue Code of 1939 are hereby repealed 
    effective on the day after the date of enactment of this title. 
    Chapters 15 and 26, and part VII of subchapter A of chapter 27, of 
    the Internal Revenue Code of 1939 are hereby repealed effective 
    January 1, 1955.

                           (6) Subtitle F

        (A) General rule

            The provisions of subtitle F shall take effect on the day 
        after the date of enactment of this title and shall be 
        applicable with respect to any tax imposed by this title. The 
        provisions of subtitle F shall apply with respect to any tax 
        imposed by the Internal Revenue Code of 1939 only to the extent 
        provided in subparagraphs (B) and (C) of this paragraph.

        (B) Assessment, collection, and refunds

            Notwithstanding the provisions of subparagraph (A), and 
        notwithstanding any contrary provision of subchapter A of 
        chapter 63 (relating to assessment), chapter 64 (relating to 
        collection), or chapter 65 (relating to abatements, credits, and 
        refunds) of this title, the provisions of part II of subchapter 
        A of chapter 28 and chapters 35, 36, and 37 (except section 
        3777) of subtitle D of the Internal Revenue Code of 1939 shall 
        remain in effect until January 1, 1955, and shall also be 
        applicable to the taxes imposed by this title. On and after 
        January 1, 1955, the provisions of subchapter A of chapter 63, 
        chapter 64, and chapter 65 (except section 6405) of this title 
        shall be applicable to all internal revenue taxes (whether 
        imposed by this title or by the Internal Revenue Code of 1939), 
        notwithstanding any contrary provision of part II of subchapter 
        A of chapter 28, or of chapter 35, 36, or 37, of the Internal 
        Revenue Code of 1939. The provisions of section 6405 (relating 
        to reports of refunds and credits) shall be applicable with 
        respect to refunds or credits allowed after the date of 
        enactment of this title, and section 3777 of the Internal 
        Revenue Code of 1939 is hereby repealed with respect to such 
        refunds and credits.

        (C) Taxes imposed under the 1939 Code

            After the date of enactment of this title, the following 
        provisions of subtitle F shall apply to the taxes imposed by the 
        Internal Revenue Code of 1939, notwithstanding any contrary 
        provisions of such code:
                (i) Chapter 73, relating to bonds.
                (ii) Chapter 74, relating to closing agreements and 
            compromises.
                (iii) Chapter 75, relating to crimes and other offenses, 
            but only insofar as it relates to offenses committed after 
            the date of enactment of this title, and in the case of such 
            offenses, section 6531, relating to periods of limitation on 
            criminal prosecution, shall be applicable. The penalties 
            (other than penalties which may be assessed) provided by the 
            Internal Revenue Code of 1939 shall not apply to offenses, 
            committed after the date of enactment of this title, to 
            which chapter 75 of this title is applicable.
                (iv) Chapter 76, relating to judicial proceedings.
                (v) Chapter 77, relating to miscellaneous provisions, 
            except that section 7502 shall apply only if the mailing 
            occurs after the date of enactment of this title, and 
            section 7503 shall apply only if the last date referred to 
            therein occurs after the date of enactment of this title.
                (vi) Chapter 78, relating to discovery of liability and 
            enforcement of title.
                (vii) Chapter 79, relating to definitions.
                (viii) Chapter 80, relating to application of internal 
            revenue laws, effective date, and related provisions.

        (D) Chapter 28 and subtitle D of 1939 Code

            Except as otherwise provided in subparagraphs (B) and (C), 
        the provisions of chapter 28 and of subtitle D of the Internal 
        Revenue Code of 1939 shall remain in effect with respect to 
        taxes imposed by the Internal Revenue Code of 1939.

                        (7) Other provisions

        If the effective date of any provision of the Internal Revenue 
    Code of 1986 is not otherwise provided in this section or in any 
    other section of this title, such provision shall take effect on the 
    day after the date of enactment of this title. If the repeal of any 
    provision of the Internal Revenue Code of 1939 is not otherwise 
    provided by this section or by any other section of this title, such 
    provision is hereby repealed effective on the day after the date of 
    enactment of this title.

(b) Effect of repeal of Internal Revenue Code of 1939

                 (1) Existing rights and liabilities

        The repeal of any provision of the Internal Revenue Code of 1939 
    shall not affect any act done or any right accruing or accrued, or 
    any suit or proceeding had or commenced in any civil cause, before 
    such repeal; but all rights and liabilities under such code shall 
    continue, and may be enforced in the same manner, as if such repeal 
    had not been made.

                        (2) Existing offices

        The repeal of any provision of the Internal Revenue Code of 1939 
    shall not abolish, terminate, or otherwise change--
            (A) any internal revenue district,
            (B) any office, position, board, or committee, or
            (C) the appointment or employment of any officer or 
        employee,

    existing immediately preceding the enactment of this title, the 
    continuance of which is not manifestly inconsistent with any 
    provision of this title, but the same shall continue unless and 
    until changed by lawful authority.

                (3) Existing delegations of authority

        Any delegation of authority made pursuant to the provisions of 
    Reorganization Plan Numbered 26 of 1950 or Reorganization Plan 
    Numbered 1 of 1952, including any redelegation of authority made 
    pursuant to any such delegation of authority, and in effect under 
    the Internal Revenue Code of 1939 immediately preceding the 
    enactment of this title shall, notwithstanding the repeal of such 
    code, remain in effect for purposes of this title, unless distinctly 
    inconsistent or manifestly incompatible with the provisions of this 
    title. The preceding sentence shall not be construed as limiting in 
    any manner the power to amend, modify, or revoke any such delegation 
    or redelegation of authority.

(c) Crimes and forfeitures

    All offenses committed, and all penalties or forfeitures incurred, 
under any provision of law hereby repealed, may be prosecuted and 
punished in the same manner and with the same effect as if this title 
had not been enacted.

(d) Periods of limitation

    All periods of limitation, whether applicable to civil causes and 
proceedings, or to the prosecution of offenses, or for the recovery of 
penalties or forfeitures, hereby repealed shall not be affected thereby, 
but all suits, proceedings, or prosecutions, whether civil or criminal, 
for causes arising, or acts done or committed, prior to said repeal, may 
be commenced and prosecuted within the same time as if this title had 
not been enacted.

(e) Reference to other provisions

    For the purpose of applying the Internal Revenue Code of 1939 or the 
Internal Revenue Code of 1986 to any period, any reference in either 
such code to another provision of the Internal Revenue Code of 1939 or 
the Internal Revenue Code of 1986 which is not then applicable to such 
period shall be deemed a reference to the corresponding provision of the 
other code which is then applicable to such period.

(Aug. 16, 1954, ch. 736, 68A Stat. 919; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095.)

                       References in Text

    Chapter 4 of this title, referred to in subsec. (a)(1)(A), was 
repealed by Pub. L. 101-508, title XI, Sec. 11801(a)(37), Nov. 5, 1990, 
104 Stat. 1388-521.
    The date of enactment of this title, referred to in subsecs. 
(a)(1)(A), (5), (6)(A) to (C), (7), (b)(2), (3), is Aug. 16, 1954.
    Various provisions of the Internal Revenue Code of 1939, referred to 
in text and described below, have corresponding provisions appearing in 
the Internal Revenue Code of 1986 [formerly I.R.C. 1954]. For table of 
comparisons of the 1939 Code to the 1986 Code, see Table I preceding 
section 1 of this title. See, also, subsec. (e) of this section for 
provision that references in the 1986 Code to a provision in the 1939 
Code, not then applicable, shall be deemed a reference to the 
corresponding provision of the 1986 Code, which is then applicable.
    Chapter 1 of the Internal Revenue Code of 1939, referred to in 
subsec. (a)(1)(A), (D), was comprised of sections 1 to 482 of former 
Title 26, Internal Revenue Code. Sections 1 to 33 were repealed by 
subsec. (a)(1)(A) of this section, section 34 was repealed by act Feb. 
25, 1944, ch. 63, title I, Sec. 106(c)(2), 58 Stat. 31, sections 35 to 
184 were repealed by subsec. (a)(1)(A) of this section, section 185 was 
repealed by act Feb. 25, 1944, ch. 63, title I, Sec. 107(a), 58 Stat. 
31, sections 201 to 263 were repealed by subsec. (a)(1)(A) of this 
section, section 264 was repealed by act Oct. 21, 1942, ch. 619, title 
I, Sec. 159(e), 56 Stat. 860, sections 265 to 362 were repealed by 
subsec. (a)(1)(A) of this section, section 363 was repealed by act Oct. 
21, 1942, ch. 619, title I, Sec. 170(a), 56 Stat. 878, sections 371 to 
482 were repealed by subsec. (a)(1)(A) of this section.
    Sections 143 and 144 of the Internal Revenue Code of 1939, referred 
to in subsec. (a)(1)(A), (B), were classified to sections 143 and 144 of 
former Title 26, Internal Revenue Code.
    Chapter 2 of the Internal Revenue Code of 1939, referred to in 
subsec. (a)(1)(A), was comprised of sections 500 to 784 of former Title 
26, Internal Revenue Code. Sections 500 to 511 and 650 to 706 were 
repealed by subsec. (a)(1)(A) of this section, sections 600 to 605 were 
repealed by act Nov. 8, 1945, ch. 453, title II, Sec. 202, 59 Stat. 574, 
sections 710 to 736, 740, 742 to 744, 750, 751, 760, 761 and 780 to 784 
were repealed by act Nov. 8, 1945, ch. 453, title I, Sec. 122(a), 59 
Stat. 568, section 741 was repealed by act Oct. 21, 1942, ch. 619, title 
II, Secs. 224(b), 228(b), 56 Stat. 920, 925, section 752 was repealed by 
act Oct. 21, 1942, ch. 619, title II, Sec. 229(a)(1), 56 Stat. 931, eff. 
as of Oct. 8, 1940.
    Section 3801 of the Internal Revenue Code of 1939, referred to in 
subsec. (a)(1)(A), was classified to section 3801 of former Title 26, 
Internal Revenue Code. Section 3801 was repealed by subsec. (a)(1)(A) of 
this section.
    Chapter 5 of this title, referred to in subsec. (a)(1)(B), was 
repealed by Pub. L. 105-34, title XI, Sec. 1131(a), Aug. 5, 1997, 111 
Stat. 978.
    Chapter 7 of the Internal Revenue Code of 1939, referred to in 
subsec. (a)(1)(B), (4), was comprised of sections 1250 to 1254 of former 
Title 26, Internal Revenue Code.
    The Internal Revenue Code of 1939, referred to in subsecs. 
(a)(1)(C), (4), (6)(A) to (C), (C)(iii), (D), (7), (b)(1) to (3), (e), 
is act Feb. 10, 1939, ch. 2, 53 Stat. 1, as amended. Prior to the 
enactment of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], 
the 1939 Code was classified to former Title 26, Internal Revenue Code.
    Sections 13(b)(3), 26(b)(2)(C), 26(h)(1)(C), 26(i)(3), 108(k), 
207(a)(1)(C), 207(a)(3)(C), and the last sentence of section 362(b)(3), 
referred to in subsec. (a)(1)(D)(i), were classified to former sections 
13(b)(3), 26(b)(2)(C), (h)(1)(C), (i)(3), 108(k), 207(a)(1)(C), (3)(C), 
and 362(b)(3) of former Title 26, Internal Revenue Code. Sections 
13(b)(3), 26(b)(2)(C), (h)(1)(C), (i)(3), 108(k), 207(a)(1)(C), (3)(C), 
and 362(b)(3) were repealed by subsec. (a)(1)(d)(i) of this section.
    Sections 13(b)(2), 26(b)(2)(B), 26(h)(1)(B), 26(i)(2), 207(a)(1)(B), 
207(a)(3)(B), 421(a)(1)(B), and the second sentence of section 
362(b)(3), referred to in subsec. (a)(1)(D)(ii), were classified to 
sections 13(b)(2), 26(b)(2)(B), (h)(1)(B), (i)(2), 207(a)(1)(B), (3)(B), 
421(a)(1)(B), and 362(b)(3) of former Title 26, Internal Revenue Code.
    Chapter 3 of the Internal Revenue Code of 1939, referred to in 
subsec. (a)(2)(A), was comprised of sections 800 to 951 of former Title 
26, Internal Revenue Code.
    Chapter 4 of the Internal Revenue Code of 1939, referred to in 
subsec. (a)(2)(B), was comprised of sections 1000 to 1031 of former 
Title 26, Internal Revenue Code.
    Chapter 9 of the Internal Revenue Code of 1939, referred to in 
subsec. (a)(3), (4), was comprised of sections 1400 to 1636 of former 
Title 26, Internal Revenue Code. Subchapters B and E of chapter 9 of the 
Internal Revenue Code of 1939 were comprised of sections 1500 to 1538, 
and 1630 to 1636, respectively, of former Title 26.
    Subtitles B and C of the Internal Revenue Code of 1939, referred to 
in subsec. (a)(4), were comprised of chapters 6 to 28, sections 1200 to 
3361, and chapters 29 to 33A, sections 3400 to 3540, respectively, of 
former Title 26, Internal Revenue Code. Sections 1200 to 1207 of former 
Title 26 were repealed by act Nov. 8, 1945, ch. 453, title II, Sec. 201, 
59 Stat. 574. Sections 1250 to 1254, 1400 to 1627, 1631 to 1805, 1807 to 
2300, 2302 to 2362, 2400 to 2475, 2477 to 2905, 2908 to 3150, 3152, 
3153, 3155 to 3195, 3206 to 3212, 3220 to 3301, 3303 to 3335, 3350 to 
3409, 3412 to 3451, and 3453 to 3508 of former Title 26, were repealed 
by subsec. (a)(4) of this section. Sections 1300 and 1301 were repealed 
by act June 10, 1952, ch. 390, 66 Stat. 133. Section 1630 was repealed 
by act Aug. 27, 1949, ch. 517, Sec. 4(b), 63 Stat. 668. Section 1806 was 
repealed by act Mar. 11, 1947, ch. 117, Sec. 8(c), 61 Stat. 13. Section 
2301 was repealed by act Mar. 16, 1950, ch. 61, Sec. 1, 64 Stat. 20. 
Sections 2380 to 2390, and 3215 to 3217 were repealed by act Oct. 21, 
1942, ch. 619, title VI, Sec. 619, 56 Stat. 979. Section 2476 was 
repealed by act Apr. 30, 1946, ch. 244, title V, Sec. 506(b), 60 Stat. 
157. Sections 2906 and 3302 were repealed by act Feb. 21, 1950, ch. 36, 
Sec. 7, 64 Stat. 8. Section 2907 was repealed by act July 22, 1941, ch. 
314, 55 Stat. 602. Sections 3151 and 3154 were repealed by act Aug. 27, 
1949, ch. 498, Sec. 6, 63 Stat. 626. Sections 3200 to 3202 were repealed 
by act Mar. 16, 1950, ch. 61, Sec. 2, 64 Stat. 20. Sections 3340 to 3343 
were repealed by act Apr. 30, 1946, ch. 244, title V, Sec. 507(b), 60 
Stat. 157. Section 3411 was repealed by act Oct. 20, 1951, ch. 521, 
title IV, Sec. 488(a), 65 Stat. 536. Section 3452 was repealed by act 
Sept. 20, 1941, ch. 412, title V, Sec. 501, 55 Stat. 706. Sections 3520 
to 3528 expired by their own terms on Apr. 26, 1941. Section 3540 was 
repealed by act Nov. 8, 1945, ch. 453, title III, Sec. 301, 59 Stat. 
575.
    Chapter 15 of the Internal Revenue Code of 1939, referred to in 
subsec. (a)(4), (5), was comprised of sections 2000 to 2199 of former 
Title 26, Internal Revenue Code. Chapter 15 was repealed by subsec. 
(a)(5) of this section.
    Chapter 26 of the Internal Revenue Code of 1939, referred to in 
subsec. (a)(4), (5), was comprised of sections 2800 to 3195 of former 
Title 26, Internal Revenue Code. Sections 2800 to 2905, 2908 to 3150, 
3152, 3153, 3155 to 3195 were repealed by subsec. (a)(5) of this 
section. Section 2906 was repealed by act Feb. 21, 1950, ch. 36, Sec. 7, 
64 Stat. 8. Section 2907 was repealed by act July 22, 1941, ch. 314, 
Sec. 3, 55 Stat. 602. Sections 3151 and 3154 were repealed by act Aug. 
23, 1949, ch. 498, Sec. 6, 63 Stat. 626.
    Chapter 28 of the Internal Revenue Code of 1939, referred to in 
subsec. (a)(4), (6)(B), (D), was comprised of sections 3300 to 3361 of 
former Title 26, Internal Revenue Code. Part II of subchapter A of 
chapter 27 of the Internal Revenue Code of 1939 was comprised of 
sections 3310 to 3314 of former Title 26.
    Subchapter B of chapter 25 of the Internal Revenue Code of 1939, 
referred to in subsec. (a)(4), (5), was comprised of sections 2720 to 
2734 of former Title 26, Internal Revenue Code. Subchapter B of chapter 
25 of the Internal Revenue Code of 1939 was repealed by subsec. (a)(5) 
of this section.
    Parts VII and VIII of subchapter A of chapter 27 of the Internal 
Revenue Code of 1939, referred to in subsec. (a)(4), (5), were comprised 
of sections 3250 to 3255 and 3260 to 3266, respectively, of former Title 
26, Internal Revenue Code. Parts VII and VIII of subchapter A of chapter 
27 of the Internal Revenue Code of 1939 were repealed by subsec. (a)(5) 
of this section.
    Section 6416(b)(2)(H), referred to in subsec. (a)(4), was repealed 
by Pub. L. 98-369, div. A, title VII, Sec. 735(c)(13)(B), July 18, 1984, 
98 Stat. 984.
    Section 4082, referred to in subsec. (a)(4), was amended generally 
by Pub. L. 99-514, title XVII, Sec. 1703(a), Oct. 22, 1986, 100 Stat. 
2775, and, as so amended, did not contain a subsec. (c). Subsequently, 
section 4082 was amended generally by Pub. L. 103-66, title XIII, 
Sec. 13242(a), Aug. 10, 1993, 107 Stat. 517, and, as so amended, 
contains a subsec. (c) relating to regulations. Section 4082 was further 
amended by Pub. L. 104-188, title I, Sec. 1801(a), Aug. 20, 1996, 110 
Stat. 1891, which added a subsec. (c), relating to exception to dyeing 
requirements, and redesignated former subsec. (c), relating to 
regulations, as (d).
    Section 2450(a) of the Internal Revenue Code of 1939, referred to in 
subsec. (a)(4), was classified to section 2450 of former Title 26, 
Internal Revenue Code. Section 2450 was repealed by subsec. (a)(4) of 
this section.
    The Excise Tax Reduction Act of 1954, referred to in subsec. (a)(4), 
is act Mar. 31, 1954, ch. 126, 68 Stat. 37.
    Subtitle D of the Internal Revenue Code of 1939, referred to in 
subsec. (a)(6)(B), (D), was comprised of chapters 34 to 38, sections 
3600 to 3781 of former Title 26, Internal Revenue Code. Chapters 35, 36, 
and 37 of subtitle D of the Internal Revenue Code of 1939 were comprised 
of sections 3640 to 3647, 3650 to 3762, and 3770 to 3781, respectively, 
of former Title 26.
    Section 3777 of the Internal Revenue Code of 1939, referred to in 
subsec. (a)(6)(B), was classified to section 3777 of former Title 26, 
Internal Revenue Code. Section 3777 was repealed by subsec. (a)(6)(B) of 
this section.
    Reorganization Plan Numbered 26 of 1950, referred to in subsec. 
(b)(3), is Reorg. Plan No. 26 of 1950, eff. July 31, 1950, 15 F.R. 4935, 
64 Stat. 1280, which is set out in the Appendix to Title 5, Government 
Organization and Employees.
    Reorganization Plan Numbered 1 of 1952, referred to in subsec. 
(b)(3), is Reorg. Plan No. 1 of 1952, eff. Mar. 14, 1952, 17 F.R. 2243, 
66 Stat. 823, which is set out in Appendix to Title 5.


                               Amendments

    1986--Subsecs. (a)(7), (e). Pub. L. 99-514 substituted ``Internal 
Revenue Code of 1986'' for ``Internal Revenue Code of 1954''.
    1976--Subsec. (a)(5). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary''.

                  Section Referred to in Other Sections

    This section is referred to in section 6013 of this title.
