Pub. L. 105-277, div. J, tit. IV, sec. 4001

DEFINITIONS; COORDINATION WITH OTHER TITLES.

EnactedYear: 1998Length: 103 wordsOfficial source
SEC. 4001. DEFINITIONS; COORDINATION WITH OTHER TITLES. (a) Definitions.—For purposes of this title— (1) 1986 code.—The term “1986 Code” means the Internal Revenue Code of 1986. (2) 1998 act.—The term “1998 Act” means the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105–206). (3) 1997 act.—The term “1997 Act” means the Taxpayer Relief Act of 1997 (Public Law 105–34). (b) Coordination With Other Titles.—For purposes of applying the amendments made by any title of this division other than this title, the provisions of this title shall be treated as having been enacted immediately before the provisions of such other titles.