120 STAT. 3062
26 USC 6015 note.
PUBLIC LAW 109–432—DEC. 20, 2006
who requests equitable relief under subsection (f)’’ after ‘‘who elects to have subsection (b) or (c) apply’’. (b) CONFORMING AMENDMENTS.— (1) Section 6015(e)(1)(A)(i)(II) of such Code is amended by inserting ‘‘or request is made’’ after ‘‘election is filed’’. (2) Section 6015(e)(1)(B)(i) of such Code is amended— (A) by inserting ‘‘or requesting equitable relief under subsection (f)’’ after ‘‘making an election under subsection (b) or (c)’’, and (B) by inserting ‘‘or request’’ after ‘‘to which such election’’. (3) Section 6015(e)(1)(B)(ii) of such Code is amended by inserting ‘‘or to which the request under subsection (f) relates’’ after ‘‘to which the election under subsection (b) or (c) relates’’. (4) Section 6015(e)(4) of such Code is amended by inserting ‘‘or the request for equitable relief under subsection (f)’’ after ‘‘the election under subsection (b) or (c)’’. (5) Section 6015(e)(5) of such Code is amended by inserting ‘‘or who requests equitable relief under subsection (f)’’ after ‘‘who elects the application of subsection (b) or (c)’’. (6) Section 6015(g)(2) of such Code is amended by inserting ‘‘or of any request for equitable relief under subsection (f)’’ after ‘‘any election under subsection (b) or (c)’’. (7) Section 6015(h)(2) of such Code is amended by inserting ‘‘or a request for equitable relief made under subsection (f)’’ after ‘‘with respect to an election made under subsection (b) or (c)’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply with respect to liability for taxes arising or remaining unpaid on or after the date of the enactment of this Act.
DIVISION D—TEMPORARILY MODIFY CERTAIN RATES OF DUTY AND MAKE OTHER TECHNICAL AMENDMENTS TO THE TRADE LAWS, EXTEND CERTAIN TRADE PREFERENCE PROGRAMS, AND OTHER PURPOSES SEC. 1. TABLE OF CONTENTS.
The table of contents for this division is as follows: DIVISION D—TEMPORARILY MODIFY CERTAIN RATES OF DUTY AND MAKE OTHER TECHNICAL AMENDMENTS TO THE TRADE LAWS, EXTEND CERTAIN TRADE PREFERENCE PROGRAMS, AND OTHER PURPOSES Sec. 1. Table of contents. TITLE I—TARIFF PROVISIONS Sec. 1001. Reference; expired provisions. Subtitle A—New Duty Suspensions and Reductions Sec. Sec. Sec. Sec.
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1111. 1112. 1113. 1114.
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CHAPTER 1—NEW DUTY SUSPENSIONS Diethyl sulfate. Sorafenib. Prohexadione calcium. Methyl methoxy acetate.
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