26Title 26The US tax code, read & explained

26 U.S.C. § 5403

§ 5403. Cross references

59 words · amended 2 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Added in 1958 by the Technical Amendments Act of 1958. Last changed September 13, 1982 by the Public Law 97-258.

Every change, newest first (3)
  1. September 13, 1982Public Law 97-258
  2. October 4, 1976Tax Reform Act of 1976
  3. September 2, 1958Technical Amendments Act of 1958 · added this section

The law as written

Current through Public Law 119-102. Amendment notes omitted.

(1)

For authority of Secretary to disapprove brewers’ bonds, see section 5551.

(2)

For authority of Secretary to require the installation and use of meters, tanks, and other apparatus, see section 5552.

(3)

For deposit of United States bonds or notes in lieu of sureties, see section 9303 of title 31, United States Code.