INDEX Internal Revenue Code-Continued. Section 117 (e), amendment_ -- --- -- -- Section 117 (h) (1), amendment ----- Section 117 (h) (6), addition ------- Section 117 (i), addition ---------- .. Section 117 (j), addition------------- Section 119 (a) (1), amendment------ Section 122 (a), amendment --------- Section 122 (b), amendment---------- Section 122 (c), amendment-------- 8 Section 122 (d), amendment- -------- Section 122 (d) (4), amendment------- Section 122 (d) (6), addition -------- Section 122 (e), amendment ------- Section 123 (c), addition __- - - -- - - - -- Section 124 (a), amendment--------- Section 124 (b), amendment --------- Section 124 (d) (3), amendment ------ Section 124 (d) (6), addition -------- Section 124 (e), amendment---------- Page 844 847 847 844 846 861 807 847 07, 848 807 844 807 848 848 849 849 849 849 850 Section 124 (f) (1), amendment .- ---- 850 Section 124 (f) (3), amendment------- 850 Section 124 (i)- Addition----------------------- 851 Repeal ------------- -- --
50 Section 125, addition---------------- 822 Section 126, addition--------------- 831 Section 127, addition -- _----------- 852 Section 128; addition --- _---.------ 856 Section 131 (a), amendment---------- 856 Section 131 (b), amendment---------- 857 Section 131 (f), amendment----------- 857 Section 131 (h), addition------------- 858 Section 131 (i), addition------------- 893 Section 141, amendment------------- 858 Section 142 (a), amendment ---------- 828 Section 143 (a), amendment-- ------- 808 Section 143 (a) (1), amendment------- 860 Section 143 (b), amendment-------- 808, 861 Section 144, amendment----------- 808, 861 Section 145 (c)- Addition------------------------ 836 Redesignation of, as section 145 (d) - 836 Section 145 (d), redesignation of, as section 145 (e) ----------------- 83( Section 145 (d) (1), amendment------- 893 Section 145 (d) (2), addition--------- 893 Section 147 (a), amendment---------- 82E Section 152, nonapplication to taxable years beginning after Dec. 31, 1941 ------------------------- 86( Section 162 (b), amendment---------- 80' Section 162 (d), addition --------- - 80S Section 162 (e), addition------------- 861 Section 163 (c), addition------------- 824 Section 164, amendment------------- 81( Section 165, amendment------------- 86, Section 169 (c) (1) (A), amendment --- 84' Section 169 (c) (1) (B), amendment_ - - 84e Section 169 (c) (2), amendment------- 824 internal Revenue Code-Continued. Page Section 169 (d) (1), amendment ------ 845 Section 169 (d) (2), amendment------- 845 Section 171, addition---------------- 817 Section 172, addition---------------- 851 Section 182 (a), amendment---------- 845 Section 182 (b), amendment --------- 845 Section 183 (b) (1), amendment------- 845 Section 183 (b) (2), amendment------- 845 Section 184, amendment------------- 825 Section 190, addition---------------- 851 Section 201, amendment ------------ 867 Section 202, amendment------------- 870 Section 203, amendment ------------- 870 Section 204 (a), amendment---------- 870 Section 204 (b) (5), amendment ------ 871 Section 204 (c) (5), amendment------- 871 Section 204 (c) (6), amendment------- 821 Section 204 (c) (11), addition --------- 872 Section 204 (d), amendment -_-------- 861 Section 204 (f), addition _------------ 872 Section 207, amendment------------- 872 Section 208, repeal ----------------- 870 Section 211 (a) (1), amendment---- -- 861 Section 211 (a) (1) (A), amendment--- 807 Section 211 (a) (2), amendment------- 807 Section 211 (b), amendment-------- 861, 875 Section 211 (c), amendment-- _- -- - -80 8, 861 Section 214, amendment------------_ 828 Section 219, amendment------------- 861 Section 231 (a), amendment-------- 808, 861 Section 231 (b), amendment ------- 861 Section 238, repeal------------------ 860 Section 251 (e), amendment---------- 861 Section 251 (f), amendment - _-- --- -- 828 Section 251 (i), repeal--------------- 860 Section 264, repeal----------- ------ 860 Section 272 (a) (1), amendment------- 876 Section 291 (a), amendment---------- 893 Section 291 (b), addition --------- .- - 894 Section 322 (a), amendment---------- 893 Section 322 (b) (2), amendment ------ 876 Section 322 (b) (3), addition -_ --- --- - 876 Section 322 (b) (4), addition---------- 877 Section 322 (b) (5), addition __ -_ _ _ __ - 877 Section 322 (d), amendment ---------- 877 Section 322 (e), amendment -------- _ 893 Section 322 (f), addition-------------- 893 Section 336 (c), amendment -_ _ -- - 845 Section 336 (d), addition ---- __--_--_ 835 Section 337 (c), amendment ------_- - 825 Section 361, amendment ------------ _ 878 Section 362, amendment -------.-- --- 880 Section 371 (b), amendment ---------- 881 Section 371.(e),-amendment ------- _ - 883 Section 371 (f), amendment------------ 882 Section 372 (a) (1), amendment------- 882 Section 372 (a) (2), addition --- _____ 882 Section 373 (a), amendment--------- . 883 Section 373 (e) (1), amendment------- 883 XLVIII
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