Section, added
Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1413; amended
Pub. L. 96–39, title VIII, § 807(a)(60), July 26, 1979,
93 Stat. 290;
Pub. L. 98–369, div. A, title IV, § 451(b)(3), July 18, 1984,
98 Stat. 819;
Pub. L. 100–203, title X, § 10512(a)(1)(B)(i), (ii), Dec. 22, 1987,
101 Stat. 1330–447, 1330–448, related to penalties for nonpayment of special taxes.