Section, added
Pub. L. 88–563, § 6(a), Sept. 2, 1964,
78 Stat. 845; amended
Pub. L. 90–59, § 4(d), July 1, 1967,
81 Stat. 155;
Pub. L. 90–73, § 2(d), Aug. 29, 1967,
81 Stat. 176;
Pub. L. 92–9, § 3(k)(1)–(3), Apr. 1, 1971,
85 Stat. 22, related to false equalization tax certificates.