Page:United States Statutes at Large Volume 78.djvu/1367

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AMENDMENTS AND REPEALS TABLE 4.—Internal Revenue Code of 1954 Amendatory provisions

Affected section 78 Stat.

Public law

100, 105 596 855 129, 135 19 21 24 108 129 140

88-272 88-484 88-570 88-272 88-272 88-272 88-272 88-272 88-272 88-272

140 31 140 140 111 140 111 25,118

88-272 88-272 88-272 88-272 88-272 88-272 88-272 88-272

25 115 140 31 30 31,32 31 31 32 24,32

88-272 88-272 88-272 88-272 88-272 88-272 88-271 88-272 88-272 88-272

37(i), (j)

33

88-272

38 46(ay(3)'(B)-'(D)

33 32

88-272 88-272

48(a)(1)(C)_... 48(d) 48(d)(1), (2)... 48(g) 62(8) 72(e)(3) 72(m)(5) 72(n)(2) 79 79(a) 79(b) 105(d) 116(a) 116(c)(3) 121,122

34 34 34 33 52 110 110 108 36 36 37 38 32 32 38, 40 40 38 23 23 109 110 24 24.110 34,56, 63 761 79 41,43 40 41

88-272 88-272 88-272 88-272 88-272 88-272 88-272 88-272 88-272 88-272 88-272 88-272 88-272 88-272 88-272

1-1563 1-1563 1-1663 1 1(a) 1(b)(1) 2(a) 3 3 3 3(a), (b) 4 4(a) 4(c) 4(f)(3) 4(f)(4) 5(b) 11

.-__

11(a) 12(8) 21 21(a) 21(d) 34 34(a) 34(b)(2)(A), (B) 35(b)(1) 37(a)

121 12l(a)___ 141 141(a) 143 144(a) 144(b) 144 (c), (d) 162 162 163(b)(1) 164 164(a)-(c) 164(f)..

_

_

88-272 88-272 88-272 88-272 88-272 88-272 88-272 88-272 88-272 88-554 88-272 88-272 88-272 88-272

Section

231(a) 1(a) 2 301(a) 111(a) 111(b) 112(b) 232(a) 301(a) 301(b)(1) 301(b)(1), (2) 132 301(b)(3) 301(b)(1) 232(f)(1) 301(b)(3) 232(f)(2) 121, 235(a) 121 234(b)(4) 301(c) 132 132 201(b), (d)(1) 201(a) 201(a) 201(d)(2) 113(a), 201(d) (3) 202 203(a) 201(d)(4)

Comment

Exception. Do. Do. Do. Revision, Do., Amendment. Exception. Revision. Restriction; supplemental provision. Nonapplicability. Applicability. Amendment. Revision. Addition. Do. Revision. Revision; supplemental provision. Nonapplicability. Repeal. Exception. Applicability. Revision. Repeal. Amendment. Do. Do. Do.

Subsec. (i) redesignated as (j); new (i) added. Supplemental provision. Subpar. (B) deleted; (C), (D) redesignated as (B), (C). 203(c) Addition. 203(a)(3) Partial repeal. 203(b) Revision. 203(a) Repeal. 213(b) Addition. 232(b) Repeal. 232(a) Applicability. 232(a) Exception. 204(a) Addition. 204(a) Exception. 204(d) Applicability. 205 Partial revision. 201(c) Amendment. 201(d)(6) Addition. 206 (a), (b) Sec. 121 redesignated as 122; new 121 added. (2) 206(b)(1) Exception. 206(a) Nonapplicability. 112(a) Revision. 112(a) Exception. 232(a) Applicability. 232(c) Exception. 112(c) Amendment. 112(c), 232(c) Addition. 203(a), 217, Supplemental provision; restric221(a) tion. 1 Supplemental provision. 224(c) Amendment. 207(a), (c)(2) Restriction; applicability. 207(a) Revision. 207(b)(1) Amendment.

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