1015
AMENDMENTS AND REPEALS TABLE 4.—Internal Revenue Code of 1964—Continued Amendatory provisions
Affected section 83 Stat.
Public Law
593(b)(1)(A)
620, 623
91-172
593(b)(2)-(5)
620, 623
91-172
593(f)(1)
622, 623
91-172
696
624, 625
91-172
499 629 630
91-172 91-172 91-172
632 632, 633
91-172 91-172
632, 633
91-172
632, 633
91-172
684, 685 630
91-172 91-172
504 (a)(2) 504 (a), (c) (5), (d) 504 (b) (2), (d) 504(b)(1), (3), (c)(5), (d) 803(d)(4), (f) 503(a)-(c)
634
91-172
505 (a), (c)
562 684, 685 558, 564 669, 670 528, 533 598
91-172 91-172 91-172
562, 565 592-598
91-172
560, 564 599
91-172
599
91-172
547, 549 528, 533 528, 533 633
91-172 91-172
703(b)
570
91-172
751(c)
541, 549
91-172
637, 638 602, 604 715, 717 558, 564
91-172 91-172
201 (e)(1) 803(d)(3), (f) 201 (b), (g)(2) 704 (b)(2), (c) 101 (j)(17), (k)(l) 331 (b), (d)(1), (2) 201 (e), (g)(5) 331 (a), (d)(1), (2) 201 (c), (g)(3) 332(a)(1), (b) 332 (a)(2), (b) 121 (d)(2), (g) 101 (3)(18), (k)(l) 101 (j)(19), (k)(l) 504(c)(3), (d) 211 (b)(6), (c) 121 (b)(5), (g) 511 (c)(1), (d) 401 (b)(2) (D), (h)(2) 907 (a)(1), (d) 201 (a)(2), (g)(1)
613 613(b) --. 613(c)(4)(H), (!).._. 615 615(h) 617(a)(1) 617(h) 632 636 (Ch. 1, Subch. I, Pt. IV) 638 (Ch. 1, Subch. I, Pt. V) 641-692 641(a) _.__ 642(c) ._. 642(f)... 663(a)(2) 663(b)(2)_. 664 665-669 673(b)_. 677(a)(l)-(3) 677(b) 681(a)__ 681(b), (c)_ 681(b), (d)
801(b)(2)(B), (C)___ 802(a)(2)(B) 804(d) 805(e)(4) 809(e)(3)(A), (B)_..-
91-172 91-172 91-172
91-172
91-172
91-172 91-172
91-172 91-172
Section
432(a)(1), (e) 432(a)(2), (e) 432 (b), (e) 434 (a), (b) (2), (c) 101(b) 501 (a), (b) 502 (a), (b)
Comment
Deletion; new subpar. (A) added; effective date. Deletion; new pars. (2)-(5) added; effective date. Amendment; exception; effective date. Addition; effective date. Exception. Revision; effective date. Subpar. (H) redesignated as (I); new (H) added; effective date. Termination provision. Addition; effective date. Amendment; effective date. Deletion; new subsec. (h) added; effective date. Amendment; effective date. Addition; effective date. Addition. Exception. Amendment; effective date. Revision; effective date. Partial revision; effective date. Amendment; effective date. Revision; effective date. Addition; effective date. Revision; effective date. Repeal; effective date. Amendment; effective date. Do. Do. Repeal; effective date. Subsec. (d) redesignated as (b) and amended; effective date. Amendment; effective date. Do. Subpar. (B) deleted; (C) redesignated as (B); effective date. Revision; effective date. Addition; effective date. Revision; effective date. Amendment; effective date.
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