(a)
(b)
|
Revised Section |
Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 1312 | 40:306. | R.S. §3751; Pub. L. 89–30, §3, June 2, 1965, 79 Stat. 119. |
In subsection (a), the words "by conveyance, extent, or otherwise" are omitted as unnecessary. The words "General Counsel for the Department of the Treasury" were substituted for "Solicitor of the Treasury" in section 3751 of the Revised Statutes because section 512(b) of the Revenue Act of 1934 (ch. 277, 48 Stat. 759) abolished the offices of General Counsel and Assistant General Counsel for the Bureau of Internal Revenue and the offices of Solicitor and Assistant Solicitor of the Treasury and transferred the powers, duties, and functions of those offices to the General Counsel for the Department of the Treasury. The words "release by deed or otherwise" and "if he is living, or, if such debtor is dead" are omitted as unnecessary.
In subsection (b), the words "the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.)" are substituted for "the internal-revenue laws" for clarity and for consistency in the revised title and with other titles of the Code.
References in Text
The Internal Revenue Code of 1986, referred to in subsec. (b), is classified to Title 26, Internal Revenue Code.
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
