Page:United States Statutes at Large Volume 76.djvu/1616

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[76 Stat. 1568]
PUBLIC LAW 87-000—MMMM. DD, 1962
[76 Stat. 1568]

1568

LAWS AFFECTED IN VOLUME TABLE 4.—Internal Revenue

Code of

76

1934—Continued

Amendatory provisions

Affected section 76 Stat.

Public law

Section

Comment

2031(a) 2033, 2034 2035(a)-2038(a) 2039(c) 2039(c)(2) 2040 2041(a) 2517(a)(2) 2517(b) 3306(b)(5)(B), (C).

1052 1052 1052 830, 831 830, 831 1052 1052 830, 831 830, 831 830, 831

87-834 87-834 87-834 87-792 87-792 87-834 87-834 87-792 87-792 87-792

18(a), (b) 18(a), (b) 18(a), (b) 7(i), 8 7(i), 8 18(a), (b) 18(a), (b) 7(j), 8 7(j), 8 7(k), 8

3401 (a) (12)(B), (C) 4061 4216(b)(2)(C) 4216(f)(4)(C) 4251 4251 4261(b)(2) 4252(e)(1), (2) 4253(j) 4261-4264 4261 4261 4261 4261(a)-(c) 4262(a)(1)

87-792 87-508 87-858 87-770 87-508 87-834 87-508 87-508 87-508 87-508 87-508 87-508 87-834 87-508 87-508

7(1), 8 3(a)(1) 1 2 4(b) 6(g)(4) 3(a)(2) 4 (a), (c) 4 (b), (c) 5(b) 5(b) 5 (b), (c) 6(g)(4) 5(a) 5(b)

4262(b) 4264 4382(a)(2) 4501(a) 4501 (b), (c)

830, 831 114 1134 768 115 985 114 115 115 115 117, 118 117-119 985 115 116, 118 116 116 984, 985 77,78 77,78

87-508 87-508 87-834 87-456 87-456

5(b) 5(b) 6 (e), (g)(4) 302(a), 501(b) 302(b), 501(a)

4501(c) 4504 4511 4511(a) 4512-4514 4521 4531, 4532 4541 4541 4542 4551-4553 4561, 4562 4571, 4572 4581, 4582 4601-4603 5001(a) 5001(a)(1), (3) 5022

166, 167 77,78 77,78 1138 77,78 77,78 77,78 77,78 127 77,78 77,78 77,78 77,78 77,78 77,78 114 114 114

87-535 87-456 87-456 87-859 87-456 87-456 87-456 87-456 87-514 87-456 87-456 87-456 87-456 87-456 87-456 87-508 87-508 87-508

18(a), 19(a) 302(d), 501(a) 302(d), 501(a) 1 (1), (2) 302(d), 501(a) 302(d), 501(a) 302(d), 501(a) 302(d), 501(a) 2 302(d), 501(a) 302(d), 501(a) 302(d), 501(a) 302(d), 501(a) 302(d), 501(a) 302(d), 501(a) 3(b) 3(a)(3), (4) 3 (a)(5), (b)

114 114 114 1142 1142 114 114 114 575 1059, 1063 1058 1058 1053, 1058

87-508 87-508 87-508 87-863 87-863 87-508 87-508 87-508 87-682 87-834

(a)(6), (b) (a)(7), (b) 3(b)(1) 4(b), (c) 4(a), (c) 3(b) 3(a)(8) 3(b)(2) 1,2 20 (a), (e)

Do. Do. Revision; effective date. Amendment; effective date. Subsec. (b) repealed; (c) redesignated as (b) and amended; effective date. Amendment; effective date. Repeal; effective date. Do. Tax suspensions, extension. R e p e a l; effective date. Do. Do. Do. Exception. Repeal; effective date. Do. Do. Do. Do. Do. Supplemental provision. Amendment. Amendment; supplemental provision. Do. Do. Amendment. Amendment; effective date. Addition; effective date. Supplemental provision. Amendment. Do. Amendment; effective date. Revision; effective date.

87-834 87-834 87-834

19 (f), (h) 19 (f), (h) 19 (a), (h)

Amendment; effective date. Deletion; effective date. Revision; effective date.

5041(b) 5051(a) 5063 5113(b) 5123(b)(3) 5701(c) 5701(c)(1) 5707 (a), (b) 6015(f) 6038 6041(a) 6041(c) 6042

Amendment; effective date. Do. Do. Do. Do. Do. Do. Do. Do. Subpar. (B) deleted; new (B), (C) a d d e d; effective date. Do. Amendment. Amendment; effective date. Do. Supplemental provision. Exception. Amendment. Revision; effective date. Addition; effective date. Revision; effective date. Nonapplicability; applicability. Supplemental provisions. Exception. Amendment. Exception.