1564
LAWS AFFECTED I N VOLUME TABLE 4.—Internal Revenue
Code of
76
1954—Continued
Amendatory provisions
Affected section 76 Stat.
Public law
Section
Comment
87-834
11(b), (c)
72(m)-(o)
1005, 1006 821, 831
87-792
4(b), 8
78 101(b)(2)(B)(ii).
1001 829, 831
87-834 87-792
9(b), (e) 7(c), 8
101(b)(3) 104(a) 105(g) 151 162 162(a)(2) 162(e), (f)
829, 831 829, 831 829, 831 1004 974, 975 976, 977 973
87-792 87-792 87-792 87-834 87-834 87-834 87-834
7(c), 8 7(d), 8 7(e), 8 11(a) 4(a) 4(b), (c) 3
164 165(a) 165 (h), (i)
1022 51 51
87-834 87-426 87-426
12(a) 2 2
167(e)
1034, 1035 1034, 1035
87-834
13(b), (g)
87-834
13(c), (g)
1068 1134 1134 1034, 1035
87-834 87-858 87-858 87-834
29 2 2 13 (d), (g)
992, 1038 648, 649 889 829, 831 .649
87-834
8(c), 14(a)
87-710 87-794 87-792 87-710
1 (a), 2 317(b) 7(f), 8 Kb), 2
1034, 1035 971, 973 1063, 1064 974, 975 1141 1068 1038 1001 977
87-834
13 (c), (g)
Revision; effective date. Do. Addition; effective date. Subsec. (j) redesignated as (k); new (j) a d d e d; effective date. Amendment; effective date.
87-834 87-834
2 (c), (h) 21 (a), (d)
Addition; effective date. Do.
87-834 87-863 87-834 87-834 87-834 87-834
4(a) 1 28 14(a) 9(b) 5 (c), (d)
87-834 87-863 87-834 87-870
21 (b), (d) 3 4 (a), (c) 1, 2(a)
87-870
2(b)
87-403 87-834 87-403 87-834 87-834 87-403 87-834 87-834
1(a) 13 (f), (g) 2(a) 5(a) 5 (a), (d) 2(a) 13 (f), (g) 5 (b), (d)
72(f)
167(f)-(i) 170 170(b)(1)(A) (iv) 170(b)(1)(B).._ 170(e)-(g) 172 172(b) 172(b) 172(d)(4)(D)... I72(j), (k) 179(d)(5), (8)_. 181 182 212 213(c); " (g)::::: 216(c) 241-248 245
245"(a)r(b)'-"r-'263 (a)(1)(E)._263(c) 274 281 281 301 301(b) 301(b)(1) 301(b)(1)(B)__. 301(b)(1)(C)... 301(d) 301(d) 301(d)(3)
1064 1142 974, 977 1158, 1160 1160 4 1035 5 977 977 5 1035 977
Amendment; effective date. Subsec. (m) redesignated as (o); new (m), (n) a d d e d; effective date. Addition; effective date. Deletion; new clause (ii) a d d e d; effective date. Addition; effective date. Amendment; effective date. Addition; effective date. Exception. Restriction. Amendment; effective date. Subsec. (e) redesignated as (f); new (e) a d d e d; effective date. Restriction. Exception. Subsec. (h) redesignated as (i); new (h) a d d e d; effective date. Revision; effective date. Subsecs. (f)-(h) redesignated as (g)-(i); new (f) a d d e d; effective date. Supplemental provision. Addition; effective date. Amendment; effective date. Subsecs. (e), (f) redesignated as (f), (g); new (e) a d d e d; effective date. Exception.
Restriction. Amendment; effective date. Addition; effective date. Exception. Do. Existing text designated as (a); heading a d d e d; new subsec. (b) a d d e d; effective date. Addition; effective date. Applicability. Addition; effective date. Do. Inclusion of similar provisions in I R C of 1939. Exception. Amendment; effective date. Exception. Do. Addition; effective date. Exception. Amendment; effective date. Addition; effective date.
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