WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 53

26 U.S.C. 5821: Making tax

Created in 1968 by Public Law 90-618. Changed by 1 later law. 1 new law this Congress changed it.

This Congress

  • H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (a)

How it got here

1976

  • Pub. L. 94–455 struck out "or his delegate" after "Secretary". · (c)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.