SEC. 118. NOTICE REQUIREMENTS.(a) In General.—Section 7527(d)(2) of the Internal Revenue Code of 1986 is amended by striking “January 1, 2011” and inserting “February 13, 2011”.(b) Effective Date.—The amendment made by this section shall apply to certificates issued after December 31, 2010.
Pub. L. 111-344, tit. I, subtit. B, sec. 118: NOTICE REQUIREMENTS. | Justis AI