PART III—CHANGES IN RATES DURING A TAXABLE YEAR

Sec.
15.
Effect of changes.

        

Editorial Notes

Amendments

1984—Pub. L. 98–369, div. A, title IV, §474(b)(3), July 18, 1984, 98 Stat. 830, substituted "15. Effect of changes" for "21. Effect of changes".