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AMENDMENTS AND REPEALS TABLE 4.—Internal Revenue Code of 1964—Continued Amendatory provisions Affected section Stat.

6201(a)(4) 6206 6212(c)(1) 6214(b) 6314(c)(2) 6324(a)(3) 6324(b) 6401(b) 6412(a)(1)

1837, 1838 1837, 1838 1842

91-614

207(d)(1), (2), 211(a) 207(d)(3) (A)-(C), (11), 211(a) 102(d)(5), (e) 102(d)(6), (e) 101(d)(2),

91-614

101(d)(2),

248, 253 1843 1744

6415

242, 253 1845 248, 249, 253 242, 253 1845

6416(b)(3)(A)-(C), (E), (F) 6416(c) 6420(b)(2)(B) 6420(i)(l)

1845 248, 253 242, 253

6421 6421(a)

241 241, 253

6421(c)(3)(A) (ii) 6421(e)(3)

248, 253 241, 253

6421(h) 6421(j)

1744 242, 253

6424(b)(1) 6426

248, 253 245, 253

6426(c)(2) 6427

244, 245 246, 249, 253 248 1842 1837, 1838 1842 2063, 2064 249, 253

6427(f) 6501(e)(2) 6504(9) 6512 6653(b) 6675 6675(a) 6675(b)(1)

Comment

91-258

241, 253

6416(b)(2)(E) 6416(b)(2)(G)-(J) 6416(b)(2)(M) 6416(b)(3)

Section

248, 253 248, 249, 253 1842 1842

6412(a)(2)

6416(a)(2)(A)

Public Law

1845

91-258 91-614 91-614

91-614

(J)

(J)

102(d)(7), (e) 91-258 207(d)(1), 211(a) 91-614 201(a)(2) 91-605 303(b)(1)(3) 91-258 205(b)(2), 211(a) 91-258 205(b)(3), 211(a) 91-614 302(b), (c) 91-258 207(d)(4)-(7), 211(a) 205(b)(4), 91-258 211(a) 91-614 302(a)(1)(A), (c) 91-614 302(a)(1)(B), (c) 91-614 302(a)(2), (c) 91-258 207(b), 211(b) 91-258 205(c)(7)(A), (B), 211(a) 91-258 205(b)(1)(B) 91-258 205(b)(1)(A), 211(a) 91-258 207(b), 211(b) 91-258 205(b)(1)(B), 211(a) 91-605 303(a) (11) 91-258 205(c)(8), 211(a) 91-258 207(b), 211(b) 91-258 206(c), (d) (4), 211(a) 91-258 206(a) 91-258 207(a), (d) (12), 211(a), (b) 91-258 207(c)(2) 91-614 102(d)(8), (e) 91-614 101(d)(2), (j) 91-614 91-679

102(d)(9), (e) 2,3

91-258

207(d)(8)(A), (13), 211(a) 207(d)(8)(B), 211(a) 207(d)(8)(C), 211(a)

249, 253

91-258

249, 253

91-258

Amendment; heading amended; effective date. Do. Amendment; effective date. Revision; effective date. Amendment; effective date. Do. Do. Do. Amendment. Do. Amendment; effective date. Do. Deletion; effective date. Amendment; effective date. Revision; effective date. Amendment; effective date. Do. Do. Do. Do. Nonapplicability. Amendment; effective date. Do. Addition; effective date. Amendment. Revision; effective date. Amendment; effective date. Do. Exceptions. Addition; effective date. Exception. Amendment; effective date. Do. Do. Do. Heading amended; effective date. Amendment; effective date. Do.

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