Historical and Revision Notes
Based on title 14, U.S.C., 1946 ed., § 267 (Feb. 19, 1941, ch. 8, title I, § 8, 55 Stat. 10; June 6, 1942, ch. 385, § 1(1), 56 Stat. 329; Sept. 30, 1944, ch. 449, § 2, 58 Stat. 757; Sept. 30, 1944, ch. 453, § 5, 58 Stat. 760).
Changes were made in phraseology. 81st Congress, House Report No. 557.
References in Text
Section 6621 of the Internal Revenue Code of 1954, referred to in subsec. (b), was redesignated section 6621 of the Internal Revenue Code of 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, and is classified to section 6621 of Title 26, Internal Revenue Code.
Amendments
2006—Subsec. (a). Pub. L. 109–241 substituted “radio station, or motorized vehicle utilized under section 826(b)” for “or radio station” wherever appearing.
1996—Subsec. (a). Pub. L. 104–324 struck out “specific” after “authorized”.
1986—Pub. L. 99–640 designated existing provisions as subsec. (a) and added subsec. (b).