Page:United States Statutes at Large Volume 78.djvu/1372

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LAWS AFFECTED IN VOLUME 78 TABLE 4.—Internal Revenue Code of 1954—Continued Amendatory provisions

Affected section 78 Stat.

Public law

1561-1563 1561-1563 1561 1562(a) 1562(b) 1562(b)(1) 1563(a)(4) 1563(b) 1563(b)(2)(D) 1563(e) 2055... 3121(a)(5)(B), (C)

54 116, 127 25, 117 119 117, 118 117 54 117,119 54 126 761 62

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

3121(a)(ll) 3306(b)(9) 3401 (a) (14) 3401 (a) (15) 3402(a) 3402(c)(1) 4061_ 4061(b) 4062(b) 4063(c) 4142(a), (b)

1077 1077 36 52 140, 141 140 237 1086 1086 1086 1086

88-650 88-650 88-272 88-272 88-272 88-272 88-348 88-653 88-653 88-653 88-653

4251(b)(2) 4261 4911-4920.4911

237 237 809, 841 814-818, 821, 822, 824, 827, 831 840 839 839 839 840 839, 841 237 237 237

88-348 88-348 88-563 88-563

Section

Comment

Applicability. Addition. Applicability; exceptions. Restriction. Applicability; exception. Exception. Do. Applicability. Exception. Applicability. Supplemental provision. Subpar. (B) deleted; new (B), (C) added. 4(b) Addition. Do. 4(c) Do. 204(b) Do. 213(c) 302(a), (b) Amendment; exception. 302(b) Revision. 2(a)(1) Amendment. 5(a) Exception. 5(b) Deletion. 5 Addition. 6 Existing text designated as (a) and heading added; subsec. (b) added. 2(a)(2) Amendment. Do. 2(a)(3) 2 Addition. 2 Exceptions.

214(a) 235(a), (c)(4) 121, 235(a) 235(a) 235(a) 235(a) 214(a) 235(a) 214(a) 235(b) 2(a) 220(c)(2)

5041(b)

237

88-348

Supplemental provision. Exception. Do. Do. Nonapplicability. Addition. Supplemental provision. Amendment. Amendment; supplemental provision. Do. 2(a)(7), (b)(2)

5051(a)

237

88-348

2(a)(8), (b)(2)

746 237 1085 1085 1085 237 237 234 237 843

88-539 88-348 88-653 88-653 88-653 88-348 88-348 88-342 88-348 88-563

845

88-563

40 32,140

88-272 88-272

29 764

88-272 88-554

4911 4914(b)(2)(A) 4914(j)(l)(A)(ii).. 4915(c)(2)(A) 4918 4931 5001(a) 5001(a)(1), (3).... 5022

5062(c) 5063(a), (b) 5382(b)(9) 5382(d) 5511(2) 5701(c) 5701(c)(1) 5704(e) 5707(a), (b) 6011(d), (e) 6011(d)(1) 6012(c) 6014(a) 6016(f) 6038(d)(1)(A), (B)

88-563 88-563 88-563 88-563 88-563 88-563 88-348 88-348 88-348

2 2 2 2 2 2 2(b)(2) 2(a)(4), (5) 2(a)(6), (b)(2)

Do.

Addition. 2(b)(1) Amendment. 1 Addition. Do. 2 3 Revision. 2(b)(2) Supplemental provision. 2(a)(9) Amendment. 1(b) Addition. 2(b)(1) Amendment. 3(a) Subsec. (d) redesignated as (e); new (d) added. 3(e) Exception; supplemental provision. 206(b)(1) Revision. 201(d) (14), Amendment. 301(b)(2) 122(d) Revision. 4(b)(6) Amendment.

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