1017
AMENDMENTS AND REPEALS T A B L E 4.—Internal Revenue Code of
Amendatory provisions
Aftected section 83 Stat.
Public Law
648
91-172
1016(a) (22) 1016(c) 1031(e) 1033(a)(3)(B)(i) 1039 1082(a)(2)(B)._. 1201 1201 1211(b) 1212(a)(1) 1212(a)(3), (4). 1212(b)(1) 1212(b)(2), (3).. 1221(3) 1222(9) 1222(11) 1231(a) 1231(b)(1)(C)-.. 1231(b)(3) 1232(a) 1232(b)(2) 1243(1) 1245(a)(2)
580 571 723 718, 722 669, 670 176 635, 638 642, 643 638, 641, 642 639, 642 642, 643 642, 643
635, 646, 609, 611,
643 643 638 648 643 571 612 612 624 670
1245(a)(2)(C)-..
571
1245(a)(2)(D)__
670
91-172 91-172 91-172 91-172 91-172 91-106 91-172 91-172 91-172 91-172 91-172 91-172
91-172
1245(a)(3)
670
91-172
1245(a)(3)(D)..
670
91-172
1248(c)(1) 1250(a) 1250(b)(3)
628 652, 654 670
91-172 91-172 91-172
1250(b)(4)
653, 654 653, 654
91-172 91-172
720, 722
91-172
721, 722
91-172
653, 654
91-172
654
91-172
722
91-172
1251
566, 570
91-172
1252 1253
572, 573 647, 648
91-172 91-172
648 588 588 588 685 646 688
91-172 91-172 91-172 91-172 91-172 91-172 91-172
1250(e)(4) 1250(f)(1) 1250(f)(2) 1250(g)-(i)
1253 1301 1302 1303(c)(2)(B)_. 1304(b)(1) 1304(b)(2) 1304(b)(5), (6).
516 (c)(2)(B), (d)(3) 231 (c)(3), (d) 212(c)(1), (2) 915 (a), (b) 910(a),(c),(d) 704 (b)(3),(c) 601(a)(1) 511 (b), (d) 513 (a), (d) 512 (a), (f)(1), (2), (g) 512 (b), (g) 513(b),(d) 513 (b), (d)
Addition; effective date. Revision; effective date. Addition; effective date. Amendment; effective date. Addition; effective date. Amendment; effective date. Exception. Revision; effective date. Do. Do. Addition; effective date. Amendment; eflfective date. P a r. (2) deleted; new (2), (3) a d d e d; eflfective date. Revision; effective date. Amendment; eflfective date. Addition; eflfective date. Amendment; eflfective date. Do. Revision; eflfective date. Do. Amendment; eflfective date. Revision; effective date. Amendment; eflfective date. Addition; eflfective date. Do.
(0)
571
1250(d)(8)
Comment
Section
514 (a), (c) 91-172 513 (c), (d) 91-172 511 (a), (d) 91-172 91-172 5 1 6 (b), (d)(2) 91-172 5 1 4 (b)(2), (c) 91-172 212 (b)(1), (2) 413 (a), (e) 91-172 413 (b), (e) 91-172 433 (b), (d) 91-172 704 (b)(4) 91-172 (B), (c) 212 (a)(1), 91-172 (3) 704(b)(4), 91-172
1245(a)(3)
1250(d)
1964—Continued
586, 586, 587, 684, 587,
212(a)(2), (3) 704 (b)(4) (C), (c) 704 (b)(4) (D) - (F), (c) 442(b)(2) 521 (b), (g) 704 (b)(5), (c) 521 (c), (g) 521 (e)(1), (g) 910(b)(1), (d) 910(b)(2), (d) 521 (e)(2) (A), (g) 521(e)(2)(B), (g) 910 (b)(3), (d) 211 (a), (b)(7), (c) 214(a)-(c) 516 (c)(1), (2)(C), (d)(3) 516(c)(1) 311 (a), (e) 311 (b), (e) 311 (d)(1), (e) 803 (d)(8), (f) 5 1 5 (c)(4), (d) 311 (c), (e)
Amendment; effective date. Do. Addition; eflfective date. Amendment. Revision; eflfective date. Amendment; effective date. Addition; eflfective date. Amendment; effective date. Addition; effective date. Do. Amendment; eflfective date. Deletion; new par. (2) a d d e d; effective date. Subsecs. (g), (h) redesignated as (h), (i); new (g) a d d e d; effective date. Addition; effective date. Do. Do. Nonapplicability. Amendment; effective date. Revision; effective date. Amendment; effective date. Do. Revision; effective date. Addition; effective date.
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