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AMENDMENTS AND REPEALS T A B L E 4.—Internal Revenue Code of

Amendatory provisions

Affected section Stat.

Public Law

368(b) 401(i)(l)

2077 2074

91-693 91-691

501(c)(13)

1855 1846, 1847 1846, 1847 2072 248, 253 2068, 2069 2069 1841, 1842 2073 1838

91-618 91-614

1237(a), (b)

2071

91-686

1372(e)(5)(C).--

2067

91-683

2066 696 1841, 1842 1841, 1842 1841, 1842 1836, 1838 1836, 1838 1838 18361838

91-681 91-373 91-614

1838, 1842 1839, 1842 1839, 1842 1839, 1842 1839, 1842 1839, 1842 1839, 1842 1840, 1842 1840, 1842 1840, 1842 1841, 1842 1841, 1842 1841, 1842

531 541 818(g) 874(a) 902(b) 902(c)(1)(A), (B) 1015(d)(2) 1212(a) 1223(11), (12)__.

1492(3) 1563(f)(1) 2012(b)(1) 2012(d) 2012(d)(1) 2032 2055(b)(2)(C).._ 2204 2204(a), (b) 2501(a)(1) 2501(a)(4) 2502(a) 2502(b), (c) 2503(a) 2503(b) 2504 2512(b) 2513 2513(b)(2)(A) _-_ 2513(b)(2)(B)__. 2513(c) 2513(d)

1954—Continued

91-614 91-688 91-258 91-684 91-684 91-614 91-688 91-614

91-614 91-614 91-614

Comment

Section

Kb), (c) 1(a)(1), (2), (b) 1,2 501(a)(1), (2) 501(a)(1), (2) 1(a), (b) 207(d)(1), 211(a) 1,3 2(1), (2), 3 102(d)(1)(A), (B), (e) 3(a) 101(g), (j) 2(a)(1), (2), (b) 1(a), (b), (d) 1(b)(2), (c) 102(b) 102(d)(2)(A), (e) 102(d)(2)(B), (e) 102(d)(2)(A), (e) 101(a)(1), (2),

(J)

91-614

101(c), (j)

91-614 91-614

101(f) 101(d)(1)(A)(D), 3, (j)

91-614

102(a)(1)(A), (e) 102(a)(1)(B), (e) 102(a)(2)(A), (e) 102(a)(2)(B), (e) 102(a)(3)(A), (e) 102(a)(3)(B), (e) 102(a)(4)(A), (B), (e) 102(b)(1), (e)

91-614 91-614 91-614 91-614 91-614 91-614 91-614 91-614 91-614 91-614 91-614 91-614

102(b)(2)(A), (e) 102(b)(2)(B), (e) 102(b)(2)(C), (e) 102(b)(2)(D), (e) 102(b)(2)(E), (e)

Amendment; effective date. Deletion; new par. (1) a d d e d; effective date. Revision; effective date. Exception. Do. Addition; effective date. Amendment; effective date. Revision; effective date. Amendment; effective date. Do. Supplemental provisions. Par. (11) redesignated as (12); new (11) a d d e d; effective date. Amendment; effective date. Amendment; effective date; savings provision. Addition; effective date. Amendment. Amendment; effective date. Do. Do. Do. Do. Do. Heading amended; existing text designated as (a) and amended; subsec. (b) added; effective date. Revision; effective date. Amendment; effective date. Do. Revision; effective date. Do. Heading amended; amendment; effective date. Revision; effective date. Amendment; effective date. Do. Revision; effective date. Amendment; effective date. Do. Do.

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