WHAT THE LAW DOINCongress, in plain words

The law › Title 29, Labor › Chapter 18

29 U.S.C. 1201: Procedures in connection with the issuance of certain determination letters by the Secretary of the Treasury covering qualifications under Internal Revenue Code

Created in 1974 by Public Law 93-406. Changed by 2 later laws. 1 bill in this Congress would change it.

This Congress

  • H.R. 3105 Promotion and Expansion of Private Employee Ownership Act of 2025 · introduced · would change 3005

How it got here

1989

  • Pub. L. 101–239 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text. · (c), (d), (e)

1987

  • Pub. L. 100–203 inserted after second sentence "The determination of the Secretary of the Treasury shall not be prima facie evidence on issues relating solely to part 4 of subtitle B of subchapter I." · (d)

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.