Laws: Cases and Codes : U.S. Code : Title 11 : Section 724
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U.S. Code as of:
01/19/04
Section 724 - Notes
SOURCE
(Pub. L. 95-598, Nov. 6, 1978, 92 Stat. 2607; Pub. L. 98-353, title
III, Sec. 477, July 10, 1984, 98 Stat. 381; Pub. L. 99-554, title
II, Sec. 283(r), Oct. 27, 1986, 100 Stat. 3118; Pub. L. 103-394,
title III, Sec. 304(h)(4), title V, Sec. 501(d)(23), Oct. 22, 1994,
108 Stat. 4134, 4146.)
HISTORICAL AND REVISION NOTES
REFERENCES IN TEXT
Section 6323 of the Internal Revenue Code of 1986, referred to in
subsec. (d), is classified to section 6323 of Title 26, Internal
Revenue Code.
AMENDMENTS
1994 - Subsec. (b)(2). Pub. L. 103-394, Sec. 304(h)(4),
substituted "507(a)(6), or 507(a)(7)" for "or 507(a)(6)".
Subsec. (d). Pub. L. 103-394, Sec. 501(d)(23), substituted
"Internal Revenue Code of 1986" for "Internal Revenue Code of 1954
(26 U.S.C. 6323)".
1986 - Subsec. (b)(2). Pub. L. 99-554 inserted reference to
section 507(a)(6) of this title.
1984 - Subsec. (b). Pub. L. 98-353, Sec. 477(a)(1), substituted
"a tax" for "taxes" in provisions preceding par. (1).
Subsec. (b)(2). Pub. L. 98-353, Sec. 477(a)(2), substituted "any
holder of a claim of a kind specified" for "claims specified",
"section 507(a)(1)" for "sections 507(a)(1)", and "or 507(a)(5) of
this title" for "and 507(a)(5) of this title".
Subsec. (b)(3). Pub. L. 98-353, Sec. 477(a)(3), substituted
"allowed tax claim" for "allowed claim".
Subsec. (c). Pub. L. 98-353, Sec. 477(b), substituted "holder of
a claim is entitled" for "creditor is entitled" and "holders" for
"creditors" in two places.
Subsec. (d). Pub. L. 98-353, Sec. 477(c), substituted "the
priority of which" for "whose priority" and "the same as if such
lien were a tax lien" for "the same as a tax lien".
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 106, 303, 349, 502, 522,
550, 551, 764 of this title; title 26 sections 6327, 7437.
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