Page:United States Statutes at Large Volume 84 Part 2.djvu/1062

 2392

LAWS AFFECTED IN VOLUME

84

T A B L E 3.—Internal Revenue Code of 19S9 Amendatory provisions AfEected section 84 Stat.

2064

1 et seq

Public Law

91-679

Comment

Section

3

Inclusion of provisions relating to liability of spouses on joint r e t u r n s of income tax by h u s b and and wife.

T A B L E 4.—Internal Revenue Code of 1964 Amendatory provisions Affected section 84 Stat.

1 et seq 1 et seq 1-1388 39

Public Law

1807 2071 1803 248, 249, 253 248, 253 248, 253 2060 1846, 1847 1846

91-609 91-686 91-609 91-258

Comment

Section

39(c) 47(a)(6) 56-58

Supplemental provision. Do. Do. Heading amended; effective date.

91-676 91-614 91-614

501(a)(1), (c)

1847

39(a)(4)

901(d), (e) 1(b)(1), (c) 727(g) 207(c)(1), (d) (10), 211(a), (b) 207(c)(2), 211(b) 207(c)(3), (4), 211(b) 1, 2 501(a)(1), (2)

91-614

718 1498, 1499 1656 2071 2071 1759, 1760 2061 2061 2061 2061

91-373 91-567

501(a)(2), (1), 401(a), 6(a),

Deletion; new par. (2) a d d e d; effective date. Addition; effective date.

91-258 91-258

56(a)(2) 56(c) 103(c)(1) 103(c)(1) 162(a) 165(g)(3) 165(g)(3)(A)... 165(h)(2) 165(i)(l) 165(i)(l)(B)_._ 165(i)(2)(B)___ 165(i)(3) 172(b)(1)(D)__

(b) (2) (b) (b)

91-677 91-677 91-677 91-677

Amendment; effective date. Do. Revision; effective date. Deletion; effective date.

91-677

1(a)(2), (b)(1) 1(a)(1), (b)(1) 1(a)(3), (b)(1) 1(a)(4), (b) (1) 2(a), (d)

91-677

2(b), (d)

91-677

2(c), (d)

91-518

901(a)-(c)

91-680

l(a)-(c), 2

2064 2059

91-680 91-675

1(d), 2 1(a), (b)

301(d)(2)(B)_.. 311(a) 311(d) 312(c)(3) 367

2059 2059 2059 2059 2065, 2066 1807 2077

91-675 91-675 91-675 91-675 91-681

1(a). 1(a), 1(a), 1(a), 1(a),

91-609 91-693

901(d) 1(a), (c)

368(a)(l)(E)-__ 368(a)(2)(E)...

Nonapplicability. Do. Supplemental provision. Amendment; effective date. Do. Revision.

278(b)(2) 301(b)(l)(B)(ii)

250

Addition; effective date. Exception.

11(f) Kb), 2 1(a), 2 301(h), 304

278

172(k)(3)

Amendment; effective date.

91-598 91-687 91-687 91-606

2061, 2062 2061, 2062 2061, 2062 1341, 1342 2064

172(b)(2)

Addition; effective date.

(b) (b) (b) (b) (c)

Amendment; effective date. Do. Addition; effective date. Do. Amendment; heading revised; effective date. Revision; effective date. Effective date of 1969 amendment. Do. Do. Do. Do. Revision; effective date. Supplemental provision. Addition; effective date.

�