Pub. L. 115-141, div. U, tit. I, sec. 106 (as amended)
AMENDMENT RELATING TO AMERICAN TAXPAYER RELIEF ACT OF 2012.
SEC. 106. AMENDMENT RELATING TO AMERICAN TAXPAYER RELIEF ACT OF 2012.
(a) Amendment Relating to Section 104.—Section 6211(b)(4)(A) is amended by striking “subsection (i)(6)” and inserting “subsection (i)(5)”.
(b) [26 U.S.C. 6211 note] Effective Date.—The amendment made by this section shall take effect as if included in section 104 of the American Taxpayer Relief Act of 2012.
- Cross-references to the US Code
- 26 U.S.C. 6211 note