§969
1 cases·1 cited
Statute Text — 26 U.S.C. §969
Statute text not available for this section.
1 Citing Cases
969(a), 111 Stat. 896. The Senate Finance Committee and conference reports stated at the time of enactment of the Taxpayer Relief Act of 1997 that "Individuals subject to the hours of service limitations of the Department of Transportation include * * * certain merchant mariners pursuant to Coast Guard regulations." S. Rept. 105-33, at 106 (19