Section 501 of the Internal Revenue Code of 1986, referred to in subsec. (f), is classified to section 501 of Title 26, Internal Revenue Code.
A prior section 209, act June 25, 1948, ch. 645, 62 Stat. 693, related to an offer of a bribe to a witness, prior to the general amendment of this chapter by Pub. L. 87–849 and is substantially covered by section 201.
2004—Subsec. (h). Pub. L. 108–375 added subsec. (h).
2002—Subsec. (a). Pub. L. 107–273, in second par., substituted “makes” for “or makes” and “supplements, the salary of any” for “supplements the salary of, any”.
Subsec. (g). Pub. L. 107–347 added subsec. (g).
1994—Subsec. (d). Pub. L. 103–322 struck out “the” before “chapter 41”.
1989—Subsec. (a). Pub. L. 101–194 substituted at end “Shall be subject to the penalties set forth in section 216 of this title.” for “Shall be fined not more than $5,000 or imprisoned not more than one year, or both.”
1986—Subsec. (e). Pub. L. 99–646 inserted “or, in the case of participants in overseas assignments, in excess of three hundred and sixty-five days”.
Subsec. (f). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
1982—Subsec. (f). Pub. L. 97–171 added subsec. (f).
1979—Subsec. (e). Pub. L. 96–174 added subsec. (e).
Amendment by Pub. L. 107–347 effective 120 days after
Responsibility of Office of Government Ethics for promulgating regulations and interpreting this section, see section 201(c) of Ex. Ord. No. 12674,