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NOTES:
Source
(Aug. 14, 1935, ch. 531, title XIX, § 1938, as added Pub. L. 109–171, title VI, § 6082(2), Feb. 8, 2006, 120 Stat. 113.)
References in Text
The Internal Revenue Code of 1986, referred to in subsecs. (a)(3) and (d)(3)(A)(ii), is classified generally to Title 26, Internal Revenue Code.
Prior Provisions
A prior section 1938 of act Aug. 14, 1935, was renumbered section
1939 and is classified to section
1396v of this title.
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