Section, added
Pub. L. 88–563, § 6(a), Sept. 2, 1964,
78 Stat. 845; amended
Pub. L. 91–128, § 4(h)(1), Nov. 26, 1969,
83 Stat. 268;
Pub. L. 92–9, § 3(j)(2), Apr. 1, 1971,
85 Stat. 22, related to failure to file interest equalization tax returns.