§6236
1 cases·1 cited
Statute Text — 26 U.S.C. §6236
Statute text not available for this section.
1 Citing Cases
ncluded a provision that changed the text of section 6343(a) from its original wording to what was in force during the year at issue in this case.¹6 Technical and Miscellaneous Revenue Act of 1988 (TAMRA), Pub. L. No. 100-647, title VI, subtitle J, sec. 6236(f), 102 Stat. at 3740. The Court's analysis will accordingly be focused on Congress' intent in adding section 6343(a)(1)(D). The first version ofsection 6343(a)(1)(D) was introduced in S. 2400, 98th Cong., sec. 2 (1984). The bill's purpose w