§1806
1 cases·1 cited
Statute Text — 26 U.S.C. §1806
Statute text not available for this section.
1 Citing Cases
on 529(e)(3) was added by the Taxpayer Relief Act of 1997, Pub. L. 105-34, sec. 211(a), 111 Stat. 810. This paragraph, however, was effective as if it were included in the amendments to the Small Business Job Protection Act of 1996, Pub. L. 104-188, sec. 1806, 110 Stat. 1895, which enacted section 529. Accordingly, our analysis must be guided by 20 U.S.C. sec. 1087ll(3) (1998), as in effect on August 20, 1996, the effective date of section 529(e)(3). As of August 20, 1996, and as applicable to t