(b). Pub. L. 98-21, As 321(e)(2)(A), substituted reference to an American employer for reference to a domestic corporation, and reference to an affiliate for reference to a subsidiary, wherever appearing. Subsec. (c). Pub. L. 98-21, As 321(e)(2)(A), anbsp;...
|Title||:||United States Code, 2000 Edition, V. 14, Title 26, Internal Revenue Code, Sections 1-1000|
|Author||:||United States Congress|
|Publisher||:||Government Printing Office -|