Page:United States Statutes at Large Volume 85.djvu/1038

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[85 STAT. B38]
[85 STAT. B38]
PUBLIC LAW 92-000—MMMM. DD, 1971

B38

LAWS AFFECTED IN VOLUME 85 TABLE 4.—Internal Revenue Code of 1954—Continued Amendatory provisions

Affected section 85 Stat.

Public Law-

Comment

Section

314(b), (c) 313(a), (f) 313(b), (f) 313(a), (f) 313(c), (f) 502(b)(1), 507 502(b)(2), 507 502(b)(2), 507 502(b)(3), 507 620(b)(4), 507 307

Amendment; effective date. Do. Revision; effective date. Amendment; effective date. Revision; effective date. Amendment; effective date. Heading revised; effective date.

862(c) 87]L(a)(l)(A) 871(a)(1)(C) 881(a)(1) 881(a)(3) 901(d) 904(f)

528 526, 528 527, 528 526, 528 527, 528 549, 553 549, 553

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

904(f)(1)

549, 553

92-178

904(f)(3)

549, 553

92-178

904(f)(5)

549, 553

92-178

921,922

524

92-178

922 931 931(a) 970-972

550, 553 550 550, 553 552

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

502(f), 507

92-178 92-178 92-178

303(c)(5), (d) 303(c)(1), (d) 104(a)(2), (h)

1245(a)(3)(D) 1250(b)(3) 1251(b)(2)(B) 1402(b)(1)(E)

552 553 552 535549, 553 550, 553 522 522 501, 503 522 522 524 10, 11

502(c), 507 502(d) 502(d), 507 505(b)(2) (A) 505(b)(1)(G) 505(c) 505(b)(2)(A) 501, 507

92-178 92-178 92-178 92-5

1402(b)(1)(F)

11

92-5

303(c)(2), (d) 303(c)(3), (d) 305(a), (b) 203(b)(1)(A), (c) 203(b)(1)(B),

526, 528 527, 528 528

92-178

(0

92-178

313(a), (f)

Addition; effective date.

92-178

313(d), (f)

Amendment; effective date.

550, 553 539

92-178

313(e)(1), (2), (f) 502(e), 507 501 204(a)(1), (b) 204(a)(2), (b) 203(b)(2), (c) 203(b)(3), (c) 203(b)(4), (c) 208(a), (i)(l) 208(a), (i)(l) 208(h)(1), (i) (2) 208(b)(1), (i)(l) 208(b)(2), (i)(l)

970(b) 971(a)(3) 972 991-997 (ch. I, subch. N, pt. IV). 1014(d) 1082(a)(2)(B) 1245(a)(2) 1245(a)(3)(B)(ii), (iii)_...

1441(b) 1441(c)(8) 1442(a) 1504(b)(7)

11, 12

92-178 92-5

11, 12

92-5

11

92-5

11 11 512-

92-5

92-178

3402(a)(3)

515, 517 512, 517 517

3402(b)(1)

516, 517

3402(b)(1)

516, 517

1563(b) 3101(a)(4), (5) 3111(a)(4), (5) 3121(a)(1) 3122

3125(a)"-("c)".--^I"-'I^-; 3402(a) 3402(a)(l)-(5)

92-5 92-178 92-178 92-178 92-178

Revision; effective date. Do. Addition; effective date. Repeal with respect to Virgin Islands tax laws; effective date. Amendment; effective date. N onapplicability. Amendment; effective date. Exception. Applicability. Addition. ApplicabilityAddition; en(ective date. Do. Amendment; effective date. Do. CI. (ii) deleted; new (ii), (iii) added; applicability. Amendment; effective date. Do. Do. Amendment. Addition. Amendment; effective date.

Addition; effective date. Nonapplicability. Par. (4) deleted; new (4), (5) added. Do. Amendment. Do. Do. Amendment, effective date. Deletion; effective date. Amendment; effective date. Table revised; effective date. Repeal of 1969 amendment; effective date.