As used in sections 6621 to 6623 of this title, the term-
2 U.S.C. § 6621
EDITORIAL NOTES
CODIFICATIONSection was formerly classified to section 58a-1 of this title prior to editorial reclassification and renumbering as this section.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE Pub. L. 100-123, §4, Oct. 5, 1987, 101 Stat. 795, provided that: "This Act [enacting this section and sections 6622 and 6623 of this title] shall take effect on October 1, 1987."