1330
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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