1011
AMENDMENTS AND REPEALS TABLE 4.—Internal Revenue Code of 1954—Continued Amendatory provisions
Affected section 83 Stat.
Public Law
49 51(a)(1)(A). 51(a)(1)(A). 51(a)(1)(B).
660, 667 93-95
91-172 91-53
657, 659 95
91-172 91-53
51(a)(1)(B). 51(a)(2)(A).
658, 659 95
91-172 91-53
659 659
91-172 91-172
51(a)(2)(A)_... 61(a)(2)(A)(ii).
Section
Comment
703 (a), (d) 5 (a)(1), (c) (1), (2) 701 (a)(1), (c) 5 (a)(2), (c) (1), (2) 701 (a)(2), (c) 5 (a)(3), (c) (1), (2) 701(a)(3), (c) 701(a)(4), (c) 301(b)(5), (c) 301 (a), (b)(1), (c) 531 (b), (d) 311(d)(2)(G) 515(b)(1), (d) 515(b)(2), (d) 231(b),(c)(l),(d) 321 (a), (c), (d) 101 (j)(l),(k)(l) 101(b) 601 (a), (b)
Addition. Partial revision; effective date; exception. Tables added; effective date. Table revised; eflective date; exception. Table revised; effective date. Amendment; effective date; exception. Amendment; effective date. Deletion; new cl. (ii) added; effective date. Amendment; effective date. Addition; effective date.
51(b)(1) 56-58 (Ch. 1, Subch. A, Pt. VI). 62(9) 72(m)(5) 72(n)(l)
585, 586 580, 586
91-172 91-172
655, 656 588 644, 646
91-172 91-172 91-172
72(n)(4) 82 83 ioi"(b)(2y(By(iii)". 103 103(d), (e)
645, 646 579, 580 588, 591 526, 533 499, 504 656, 657
91-172 91-172 91-172 91-172 91-172 91-172
709
91-172
901(a)-(c)
141-145___ 141 (a)-(c).
685 676, 678
91-172 91-172
803(e) 802 (a), (d)
141(c) 141(d) 143(a), (b).
678 678 677, 678
91-172 91-172 91-172
802(e) 802(c)(4), (d) 802 (b), (d)
151-154__ 151 151 151 151 151(b)_-_, 151(c)(2).. 152(b)(2). 162 162(c) 162(f)-(h).
685 675 675 676 676 726 726 722 711 710, 711 710, 711
91-172 91-172 91-172 91-172 91-172 91-172 91-172 91-172 91-172 91-172 91-172
803(e) 801(a)(1) 801(b)(1) 801(c)(1) 801(d)(1) 941 (b), (c) 941 (b), (c) 912 (a), (b) 903 902 (b), (c) 902 (a), (c)
162(h)(1), (2).
648
91-172
163(d), (e)___
574-576
91-172
516 (c)(2) (A), (d)(3) 221 (a), (b)
166(h)(4) 167(e)(3) 167 (j), (k), (m)
619, 620 653, 654 649, 654
91-172 91-172 91-172
431 (c), (d) 521 (d), (g) 521 (a), (g)
167(1). 169...
625-628 667, 669, 670
91-172 91-172
441 (a), (b) 704 (a), (b) (1), (c)
123, 124.
Do. Applicability. Deletion; new par. (1) added; effective date. Addition; effective date. Do. Do. Amendment; effective date. Applicability. Subsec. (d) redesignated as (e); new (d) added; effective date. Sec. 123 renumbered as 124; new 123 added; effective date. Supplemental provision. Deletion; new subsecs. (a)-(c) added; effective date. Revision; effective date. Amendment; effective date. Existing text designated as (a); subsec. (b) added; effective date. Supplemental provision. Amendment; effective date. Do. Do. Do. Do. Do. Do. Supplemental provision. Revision; effective date. Subsec. (f) redesignated as (h); new (f), (g) added; effective date. Existing text designated as (1); (2) added; effective date. Subsec. (d) redesignated as (e); new (d) added; effective date. Addition; effective date. Do. Subsec. (j) redesignated as (m); new (j), (k) added; effective date. Addition; effective date. Deletion; new sec. 169 added; effective date.
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