Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®

Sec. 9601. Transfer Of Amounts

The amounts appropriated by any section of subchapter A to any Trust Fund established by such subchapter shall be transferred at least monthly from the general fund of the Treasury to such Trust Fund on the basis of estimates made by the Secretary of the Treasury of the amounts referred to in such section. Proper adjustments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred.
(Added Pub. L. 97-119, title I, 103(a), Dec. 29, 1981, 95 Stat. 1638.)
BACKGROUND NOTES
EFFECTIVE DATE
Effective on January 1, 1982.
MANAGEMENT OF FUND
Section 5201(d) of Pub. L. 107-210 provided that:
Sections 9601 and 9602(b) of the Internal Revenue Code of 1986 shall apply to the fund established under subsection (a) to the same extent as such provisions apply to trust funds established under subchapter A of chapter 98 of such Code.