1013
AMENDMENTS AND REPEALS TABLE 4.—Internal Revenue Code of 1964—Continued Amendatory provisions
Affected section 83 Stat.
381(c)(6) 381(c)(10)
654 633
Public Law 91-172 91-172
385, 391-395 (Ch. 1, Subch C, Pts. VI, VII)
613, 614
91-172
402
655 643, 646
91-172 91-172
590, 591 655 644, 646
91-172 91-172 91-172
403(a)(2)(C)
591
91-172
403(c), (d)
591
91-172
402(a)(5) 402(b) 403
404(a)(5) 405(d) 405(e) 406(c) 407(c) 443(d), (e) 451(d) 453(b)(3) 453(c)(3) 453(c)(4), (5) 453(d)(4)(B).. 481(b)(3)(A) 501-526 (Subch. F, Pts. I-V) 501(a)
655 645, 646 645, 646 646
91-172 91-172 91-172 91-172
585, 586
91-172
573 608, 609 585, 586
91-172 91-172 91-172
723, 724 570 641, 642
91-172 91-172 91-172 91-172
532, 533 526, 533
501(b) 526, 533 501(c)(9), (10) 541, 549 50l(c)(16) 627, 533 501(c)(18) 501(e)
91-172 91-172 91-172 91-172 91-172 91-172
502 503 503(a)(1).
541, 527, 542, 542, 527,
549 533 549 549 533
91-172 91-172 91-172
503(a)(1)(C) 503(a)(2)
542, 549 527, 533
91-172 91-172
503(b)-(j)
527, 533
91-172
503(d)
. 527, 533
91-172
503(g)
527, 533
91-172
503(h)
527, 533
91-172
503(i)
627, 633
91-172
527, 533
91-172
503(j)(l)
Section
521 (f), (g) 504(c)(2), (d) 415 (a), (b) 531(a) 615 (a), (d) 321 (b), (d) 531(a) 515 (a)(2), (d) 321 (b)(2), (d) 321 (b)(3), (d) 531(a) 615 (c)(1),(d) 616 (c)(2),(d) 616(c)(3), (d) 301 (b)(6), (c) 216 (a), (b) 412 (a), (b) 301 (b)(7), (c) 916 (a), (b) 211 (b)(5), (c) 612(f)(4), (g) 101 (j)(58), (k)(l) 101 (i)(3), (k)(2)(B) 101 (j)(4), (k)(l) 121 (b)(6), (g) 101 (j)(5), (k)(l) 121 (b)(6), (g) 101 (j)(6), (k)(l) 121 (b)(7), (g) 121(b)(6), (g) 101 (j)(7), (k)(l) 121(b)(6), (g) 101 (j)(8), (k)(l) 101 (j)(14), (k)(l) 101 (j)(9), (k)(l) 101 (j)(10), (k)(l) 101 (j)(ll), (k)(l) 101 (j)(12), (k)(l) 101 (j) (13), (k)(l)
Comment
Revision; effective date. Amendment; effective date. Pt. VI (secs. 391-395) redesignated as VII; new VI (sec. 385) added. Exception. Addition; effective date. Revision; effective date. Exception. Addition; effective date. Subsecs. (c), (d) deleted; new (c) added; effective date. Revision; effective date. Exception. Amendment; effective date. Do. Amendment; effective date. Subsec. (d) redesignated as (e); new (d) added; effective date. Addition; effective date. Do. Amendment; effective date. Addition; effective date. Amendment; effective date. Do. Table of parts revised; effective date. Amendment; effective date. Revision; effective date. Deletion; new (9), (10) added; effective date. Amendment; effective date. Addition; effective date. Amendment; effective date. Revision; effective date. Amendment; effective date. Revision; effective date. Addition; effective date. Amendment; effective date. Subsecs. (b), (e), (f) deleted; (c), (d), (g)-(j) redesignated as (b)-(g); effective date. Amendment; effective date. (sec. 503(c)) Amendment; effective date. (sec. 503 (d)) Amendment; effective date. (sec. 603(e)) Amendment; ^ e c t i v e date. (sec. 503(f)) Amendment; effective date. (sec. 503(g))
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