B38
LAWS AFFECTED IN VOLUME 85 TABLE 4.—Internal Revenue Code of 1954—Continued Amendatory provisions
Affected section 85 Stat.
Public Law-
Comment
Section
314(b), (c) 313(a), (f) 313(b), (f) 313(a), (f) 313(c), (f) 502(b)(1), 507 502(b)(2), 507 502(b)(2), 507 502(b)(3), 507 620(b)(4), 507 307
Amendment; effective date. Do. Revision; effective date. Amendment; effective date. Revision; effective date. Amendment; effective date. Heading revised; effective date.
862(c) 87]L(a)(l)(A) 871(a)(1)(C) 881(a)(1) 881(a)(3) 901(d) 904(f)
528 526, 528 527, 528 526, 528 527, 528 549, 553 549, 553
92-178 92-178 92-178 92-178 92-178 92-178 92-178
904(f)(1)
549, 553
92-178
904(f)(3)
549, 553
92-178
904(f)(5)
549, 553
92-178
921,922
524
92-178
922 931 931(a) 970-972
550, 553 550 550, 553 552
92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178 92-178
502(f), 507
92-178 92-178 92-178
303(c)(5), (d) 303(c)(1), (d) 104(a)(2), (h)
1245(a)(3)(D) 1250(b)(3) 1251(b)(2)(B) 1402(b)(1)(E)
552 553 552 535549, 553 550, 553 522 522 501, 503 522 522 524 10, 11
502(c), 507 502(d) 502(d), 507 505(b)(2) (A) 505(b)(1)(G) 505(c) 505(b)(2)(A) 501, 507
92-178 92-178 92-178 92-5
1402(b)(1)(F)
11
92-5
303(c)(2), (d) 303(c)(3), (d) 305(a), (b) 203(b)(1)(A), (c) 203(b)(1)(B),
526, 528 527, 528 528
92-178
(0
92-178
313(a), (f)
Addition; effective date.
92-178
313(d), (f)
Amendment; effective date.
550, 553 539
92-178
313(e)(1), (2), (f) 502(e), 507 501 204(a)(1), (b) 204(a)(2), (b) 203(b)(2), (c) 203(b)(3), (c) 203(b)(4), (c) 208(a), (i)(l) 208(a), (i)(l) 208(h)(1), (i) (2) 208(b)(1), (i)(l) 208(b)(2), (i)(l)
970(b) 971(a)(3) 972 991-997 (ch. I, subch. N, pt. IV). 1014(d) 1082(a)(2)(B) 1245(a)(2) 1245(a)(3)(B)(ii), (iii)_...
1441(b) 1441(c)(8) 1442(a) 1504(b)(7)
11, 12
92-178 92-5
11, 12
92-5
11
92-5
11 11 512-
92-5
92-178
3402(a)(3)
515, 517 512, 517 517
3402(b)(1)
516, 517
3402(b)(1)
516, 517
1563(b) 3101(a)(4), (5) 3111(a)(4), (5) 3121(a)(1) 3122
3125(a)"-("c)".--^I"-'I^-; 3402(a) 3402(a)(l)-(5)
92-5 92-178 92-178 92-178 92-178
Revision; effective date. Do. Addition; effective date. Repeal with respect to Virgin Islands tax laws; effective date. Amendment; effective date. N onapplicability. Amendment; effective date. Exception. Applicability. Addition. ApplicabilityAddition; en(ective date. Do. Amendment; effective date. Do. CI. (ii) deleted; new (ii), (iii) added; applicability. Amendment; effective date. Do. Do. Amendment. Addition. Amendment; effective date.
Addition; effective date. Nonapplicability. Par. (4) deleted; new (4), (5) added. Do. Amendment. Do. Do. Amendment, effective date. Deletion; effective date. Amendment; effective date. Table revised; effective date. Repeal of 1969 amendment; effective date.
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