1565
AMENDMENTS AND REPEALS TABLE 4.—Internal Revenue
Code of
IQSJf—Continued
Amendatory provisions
Affected section
Section
Comment
76 Stat. 5,6
301 (f), (g)-_>. 312312(k) 312(1)
.
316 318(a) 318(a)(2)(A), (B)_. 318(a)(2)(C)(i), (ii) 318(b)(7) 341(e)(12) 381(c)(23) 401(a) 401(a)(2) 401(a)(5) 401(a)(7)-(10) 401 (o)-(h) 401(e) 401(h), (i) 402(a)(2) 402(a)(2) 403(a)(2)(A) 403(a)(2)(A)(i) 403(a)(3) 404 404(a)(2) 404(a)(2) 404(a)(8)-(10) 404(a)(10) 404(e), (f) 405 453(d)(4)(A), (B)... 461(e) 501(a) 501(c)(15) 503(j) 521(a) 522
535(b)'(i)---I-----^ 535(b)(9), (10) 542(c)(7) 543(a)(1) 543(d) 545(b)(1) 545(b)(10), (11).._.. 556(b)(7), (8) 561(b) 562, 663 581 584(a)(2) 591 593 593(b) 593(f) 595 613(a)
Public law 87-403
2 (a), (b)
4 1035 6,8 1040, 1041 4 1061 1061 1061 1063 1035 971, 973 1067 1141 809, 831 809, 831 811,831
87-403 87-834 87-403 87-834
1(a) 13 (f), (g) 3 (a), (g) 14 (b), (c)
87-403 87-834 87-834 87-834 87-834 87-834 87-834 87-834 87-863 87-792 87-792 87-792
1(a) 20(a) 20(a) 20(a) 20(d) 13 (f), (g) 2 (d), (h) 25 2(a) 2,8 2,8 2,8
816 1141, 1142 825, 831 827 826, 831 825, 831 826, 831 • 820 819, 831 1141, 1142 819, 831 810, 814, 816, 818 820, 831 826, 831 1035 1199 1067 997, 999 827, 831 1051 1051 1001 6,8 766 6,8
87-792 87-863
2 2(a), (c)
87-792 87-792 87-792 87-792 87-792 87-792 87-792 87-863
4(c), 8 5(a) 4(d)(2), 8 4(d), 8 4(d)(3), 8 3(a) 3 8 2(b), (c)
87-792 87-792
3,8 2
87-792 87-792 87-834 87-876 87-834 87-834 87-792 87-834 87-834 87-834 87-403 87-768 87-403
3(b), 8 5(a), 8 13(f), (g) 3 25 8(d), (h) 6,8 17(b), (c) 17(b), (c) 9(d), (e) 3(b), (g)
87-403 87-834 87-403 87-403 87-403 87-403 87-722 87-722 87-834 87-834 87-834 87-834 87-834 87-834
3 9 3 3 3
6,8 1001 7,8 7,8 670 670 984 977, 984 979 984 982, 985 1034, 1035
3 (c), (g) (c), (g) (d), (e) (d), (g) (e), (g) (f), (g) 3(f) 5 4 6(f) 6(a), (g)(1) 6(a) 6(g) 6(b), (g)(2) 13(e), (g)
Subsec. (f) redesignated as (g); new (f) a d d e d; effective date. Exception. Amendment; effective date. Addition; effective date. Do. Exception. Applicability. Exception. Do. Addition. Addition; effective date. Do. Supplemental provision. Exception. Amendment; effective date. Addition; effective date. Subsec. (c) redesignated as (h); new (c)-(g) added; effective date. Exception. Subsec. (h) redesignated as (i); new (h) added; effective date. Amendment; effective date. Nonapplicability. Amendment; effective date. Do. Addition; effective date. Exception. Amendment; effective date. Do. Addition; effective date. Exception. Addition; effective date. Do. Amendment; effective date. Addition; effective date. Supplemental provision. Amendment; effective date. Addition; effective date. Amendment; effective date. Repeal; effective date. Amendment; effective date. Addition; effective date. Revision; effective date. Amendment; nonapplicability; effective date. Addition; effective date. Amendment; effective date. Addition; effective date. Do. Revision; effective date. Applicability. Amendment. Do. Do. Revision; effective date. Exception. Applicability. Addition; effective date. Amendment; effective date.
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