Page:United States Statutes at Large Volume 85.djvu/1036

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[85 STAT. B36]
PUBLIC LAW 92-000—MMMM. DD, 1971
[85 STAT. B36]

B36

LAWS AFFECTED IN VOLUME TABLE 4.—Internal Revenue

Code of

85

1954—Continued

Amendatory provisions Aflected section 86 Stat.

46(c)(2) 46(c)(3)(A) 46(c)(3)(B) 46(c)(3)(B)(iii), (iv) 46(c)(3)(C)

.

46(c)(4) 46(d)(3) 46(e) 47(a)(4) 47(a)(5) 47(a)(6)(A) 48(a)(1) 48(a)(l)(B)(ii), (iii). 48(a)(2)(B)(viii).._ 48(a)(2)(B)(ix), (x). 48(a)(3)(C) 48(a)(5) 48(a)(6) 48(a)(7) 48(a)(8) 48(a)(9) 48(d) 48(d) 49 49(a) 49(b) 49(d) 50

-

50A, SOB 56(a)(2)(iv), (v) _. - . 56(c)(1)(D), (E). - . 57(a)(10) 57(b)(1) 57(b)(2)(C) 57(c) 58(g)(2) 103(c)(4)(E) 103(c)(4)(G)——. 103(c)(6)(F)(ili) —. 141 141(b) 141(c) 141(c)

Public Law

499, 500 503, 505 503, 505 503, 505 503, 505 507

92-178

507, 508 503-505 507 507 500 499, 500 501, 503 501, 503 502, 503 501, 503 501, 503 502, 503 500 502, 503 502, 503 507, 508 507, 508 499 498 499 499 498, 499 553557, 560 558, 560 558, 560 522 523, 524 524 522, 524 524, 525 529 529 529 511 511 511 511

92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178

Comment

Section

102(b), (d) (1) 105(a), (d) 105(b)(2), (d) 105(b)(1), (d) 105(b)(3), (d) 107(a)(1), (2) 108(a), (d) 105(c), (d) 107(a)(1), (2) 107(b)(1), (2) 102(c), (d)(3) 102(a)(2), (d)(1) 104(a)(1), (h) 104(c)(2), (h) 104(c)(3), (d), (h) 104(b)(1)(3), (h) 104(c)(1), (h) 104(e), (h) 103 104(f)(1), (h) 104(g), (h)

Amendment; applicability. Do. Do. Cls. (iii), (iv) deleted; new (iii) a d d e d; applicability. Addition; applicability. Repeal; effective date. Addition; effective date. Addition; applicability. R e p e a l; effective date. R e p e a l; applicability. Amendment; effective date. Amendment; applicability. CI. (ii) deleted; new (ii), (iii) a d d e d; applicability. Addition; effective date. Addition; applicability. Do. Amendment; effective date. Revision; applicability. Addition. Addition; applicability. Addition; effective date.

92-178

108(b), (d) Amendment; effective date.

92-178

108(c), (d) Revision; effective date.

92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178

101(b)(4), (5) 101(b)(1) 101(b)(2) 101(b)(3) 101(a), (b) (5) 601(b), (c) (1), (f) 601(c)(4) (A) - (C), (f) 601(c)(5) (A) - (C), (f) 303(b), (d) 304(b)(1), (e) 304(d), (e) 304(a)(1), (e) 308(a), (b) 315(a)(1), (c) 315(a)(2), (3), (c) 315(b), (c) 205 202 203(a) 203(b)

Heading revised. Amendment; nonapplicability. Amendment. Repeal. Addition. Addition; effective date. Do. Do. Do. Amendment; effective date. Do. Revision; effective date. Amendment; effective date. Do. Addition; effective date. Amendment; effective date. Supplemental provision. Table amended; effective date. Revision; effective date. Do.