B67
AMENDMENTS AND REPEALS TABLE 3.—Internal Revenue Code of 1939 Amendatory provisions
Affected section 86 Stat.
Public Law
Section
Conunent
None TABLE 4.—Internal Revenue Code of 1964 Amendatory provisions
Affected section 86 Stat.
Public Law
165(h)(1)... 501(c)(19).. 512(a)(4)... 873(b)(3)... 881 (b), (c).
124, 125 1276 1276 1277 657 656, 657 406 656 656 1276 1497
911(a)(2)-_.
1357
92-603
92-606 92-606 92-606 92-606
1402(a)(8)
1497 1497 1497 1494, 1497 420, 422 1362, 1364 421, 422 1362, 1364 421, 422 1363, 1364 1353, 1354 1366
1402(a)(ll)
1357
92-603
112(d). 162(b)(3) - „ 162 164(b)(2)(E). 165(a) 165(h)
931(c). 932(a). 932(c). 935— 1401(a)(3) 1401(a)(3) 1401(a)(4), (5).... 1401(a)(4), (5).... 1401(b)(2)-(5).... 1401(b)(2)-(5)_... 1402(a)
1402(b)(1)(F)..... 1402(b)(1)(G)-(I). 1402(i).. 1442(c) 2039(d) 3101(a)(3) 3101(a)(3) 3101(a)(4)-(6). 3101(a)(4), (5).
418, 420 419, 420 1354 1497 1276 421, 422 1362, 1364 1362, 1364 421, 422
Comment
Section
92-279
1, 3(a)(1)
Additions; effective date.
92-580 92-580 92-580 92-418 92-418
1(a), (c) 3 4(a), (b) 2(a)(1) 2(a)(1), (2), (c) 2(a), (b) 1(a), (c)
Amendment. Supplemental provision. Addition. Exception. Amendment.
92-336 92-418 92-418 92-580 92-606
92-336 92-603 92-336 92-603 92-336 92-603 92-603 92-603
92-336 92-336 92-603 92-606 92-580 92-336 92-603 92-603 92-336
Kb), (c) Kb), (c) Ke)(l), 2
124(a)(3), (b)(3) 1(f)(1), 2 Kf)(2), 2 1(f)(3), 2 1(a), (f)(5), 2 204(a)(1)(A), (c) 135(a)(1)(A), (c) 204(a)(1) (B),(C),(c) 135(a)(1)(B), (c) 204(b)(1), (c) 135(b)(1), (c) 121(b)(1), (c) 140(b)(1), (2), (c) 124(b) (l)-(3), (c) 203(b)(1)(A), (c) 203(b)(1)(B), (c) 121(b)(2), (c) 1(e)(2), 2 2(a), (b) 204(a)(2)(A), (c) 135(a)(2)(A), (c) 135(a)(2)(B), (c) 204(a)(2)(B), (c)
Revision. Addition. Do. Revision. Subsec. (b) redesignated as (c); new (b) added. Nonapplicability. Amendment. Do. Revision. Addition. Amendment. Do. Par. (4) deleted; new (4), (5) added. Deletion; new par. (4) added. Deletion; new pars. (2)-(5) added. Do. Amendment. Do. Addition. Amendment. Addition. Do. Do. Do. Amendment. Do. Pars. (4), (5) deleted; new (4)(6) added. Deletion; new pars. (4), (5) added.
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