Page:United States Statutes at Large Volume 74.djvu/1359

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[74 Stat. 49]
PUBLIC LAW 86-000—MMMM. DD, 1960
[74 Stat. 49]

D49

AMENDMENTS AND REPEALS T A B L E 4.—Internal Revenue Code of

1954—Continued

Amendatory provisions

Affected section 74 Stat.

Public law-

904(b), (c)

1011

86-780

Kb), 4

904(c), (d)-...,

1011

86-780

1(c), 4

904(e), (f) 912 931 932

1011 802 938 938, 942

86-780 86-707 86-778 86-778

1(d), 4 523

933 934 1054, 1055

938 998 1003

86-778 86-779 86-779

1402(a)(9)

938, 942

86-778

938, 942 938 945 926 926 927 944 938 1011, 1013 1009 1000 416 999, 1000 1000 1000

86-778

1402(a)(v), (vi) 1402(b) 1402(c)(2) 1402(e)(2)(B)_ 1402(e)(3) 1402(e)(5) 1402(g) 1403(b)(2) 1503(d) 1504(b)(6) 2106(a)(3) 2202 2209 2501(a) 2501(c), (d)_._ 3121(a)(1) 3121(b)(3) 3121(b)(7) 3121(b)(18) _.3121(e) 31.21 (e)(l)_... 3121(k)(l)(A). 3121(k)(l)(A) 3121(k)(l)(E) 3121(k)(l)(E) 3125, 3126 3301 3302(c) 3302(c), (d)-.3305(b) 3305(g) 3306(c) 3306(c)(4) 3306(e)(6) 3306(c)(6) 3306(c)(8) 3306(c)(10)._3306(j) 3306 (j)

Comment

Section

io3(k)a)

Original (b) redesignated as (c) and amended; applicability. Original (c) redesignated as (d) and amended; applicability. Addition; applicability. Revision. Supplemental provision. Supplemental provisions.

86-778 86-778 86-778 86-778 86-778 86-778 86-778 86-780

103(k)(l), (v) (1) 103(j)(3) 4(a)(1) 8(b), (d) 103(k)(l), (v)(l) 103(k)(2), (v)(l) 103(1) 106(b) 101(a) 101(b) 101(c) 105(c) 103(m) 2,4

86-779 8&-779 86-624 86-779

10(j), (k) 4(c), (e)(2) 18(b) 4(b)(1), (e)(2)

Amendment; effective date. Revision; effective date. Amendment. Addition; effective date.

86-779 86-779

4(d)(2), (e)(3) 4(d)(1), (e)(3)

939 942 938, 942 939 939 416 942 945 943 945 939

86-778 86-778 86-778

103(q)(l) 104(b) 103(n), (v)(2)

Amendment; effective date. Subsec. (c) redesignated as (d); new (c) a d d e d; effective date. Exception. Revision. Revision; applicability.

86-778 86-778 86-624 86-778 86-778 86-778 86-778 86-778

103 (o) 103(p) 18(c) 105(a)(1), (2) 105(d)(1) 105(a)(3) 105(d)(1) 103(q)

980 982 980982 983985 983, 985 984, 985 984, 985 983 983985 984, 985 984, 985 416 986

86-778 86-778 86-778

523(a), (c) 524(b)(2) 523(b)

86-778 86-778

531(a), (g), 535 531(b), 535

86-778

532(a), 535

86-778

532(b), 535

Revision; effective date.

86-778 86-778 86-778

531(a) 531(c), (g), 535 533, 535

Exception. Revision; applicability; effective date. Revision; effective date.

86-778

534, 535

86-624 86-778

18(d) 543(a)

Exception. Addition. Sec. 1054 redesignated as 1055; new 1054 a d d e d; effective date. Addition; effective date. Amendment. Do. Revision. Amendment. Revision. Addition. Do. Amendment. Addition; applicability.

Addition. Revision. Amendment. Do Applicability. Amendment. Applicability. Sec. 3125 redesignated as 3126; new 3125 added. Amendment; effective date. Supplemental provision. Subsec. (c) deleted; new (c), (d) added. Revision; applicability; effective date. Amendment; effective date. Do.

Do. Amendment. Revision.