1204
LAWS AFFECTED IN VOLUME T A B L E 4.—Internal Revenue Code of
81 Stat.
Public Law
48(j) 152(a) 152(e) 167(i)(l), (3) 172(b)(1)(A), (B)____
57,58 192 191, 192 57,58 732, 733
90-26 90-78 90-78 90-26 90-225
172(b)(1)(E) 172(b)(3)(E). (F) _ _. _ 381(c)(22) 815(f) 815(f)(4) 832(b)(1)(E) 832(c)(13) 832(e) 1101-1103 1102(e) 1401(a)(l) - (4) 1401(b)(l) - (6)
732, 733 732, 733 778 734 733, 734 776, 778 776, 778 777, 778 730 730 835, 837 836, 837
90-225 90-225 90-240 90-225 90-225 90-240 90-240 90-240 90-225 90-225 90-248 90-248
1402(a) (10) 1402(b) 1402(b)(1)(D) 1402(b)(1)(E) 1402(c) 1402(c)(1)
841, 842 934 835 835 839, 840 843, 844 843, 844 839, 840 933
90-248 90-248 90-248 90-248 90-248 90-248
1402(e) 1402(h)(2) 3101(a)(l) - (4) 3101(b)(l) - (6) 3111(a)(l)-(4) 3111(b)(l)-(6) 3121(a)(1) 3121(a)(13) 3121(b)(3)(B) 3121(b)(6)(C)(iv), (vi) 3121(b)(7)(C)(ii) 3122 3125 3306(b)(10) 4911(b) 4911(d) 4912(b)(2)(B) 4914(b)(14) 4914(b)(15) 4914(c)(1) 4914(c)(1)(B) 4914(c)(5) 4914(c)(7), (8) 4914(j)(2)
1954—Continued
Amendatory provisions
Affected section
1402(c)(2)(E)
81
90-248
Section
Comment
1,4 Kb), 2 1(a), 2 1, 2(b), 4 3(a)(1), (2), (c) 3(a)(3), (c) 3(a)(4), (c) 5(d), (e) 4(b), (c) 4(a), (c) 5(a), (e) 5(b), (e) 5(c), (e) 1 1 109(a)(1), (c) 109(b)(1), (c) 118(a), (c) 502(b)(1), (2) 108(b)(1), (c) 108(b)(1), (c) 115(b), (cl) 122(b)(1), (c)(1), (2) 122(b), (c)(1), (2)
90-248
835 934, 935 845 932, 933 933 835 835 935 145, 147 145 157 157 157, 158 158 158 158 158 157
Addition. Do. Revision. Amendment. Addition. Do. Do. Do. Applicability. Addition. Revision. Former pars. (l) - (6) deleted; new (l) - (5) added. Addition. Amendment. Do. Addition. Amendment. Revision; supplemental provision. Addition; supplemental provision. Revision.
115(b)(2), (c) 90-248 501(a)-(c)
836, 837 836, 837 836, 837 837
Amendment. Do. Addition; nonapplicability. Amendment. Do.
90-248
Revision; supplemental provision. Revision.
109(a)(2), (c) 90-248 109(b)(2), (c) 90-248 109(a)(3), (c) 90-248 90-248 90-248
109(b)(3), (c) 108(b)(2), (c) 504(a), (d)
90-248 90-248
123(b), (c) 403 (i)
90-248 90-248 90-248 90-248 90-59
403 (i) 108(b)(3), (c) 108(b)(4), (c) 504(b), (d) 3(a), (c)
90-59 90-59 90-59 90-59
5(a)(1), (2) 5(b)(1), (2) 5(c)(1), (3)
90-59 90-59 90-59 90-59
5(d)(1), 5(d)(1), 5(e)(1), 5(f)(1),
90-59
(2) (2) (2) (2)
5(c)(2)
Former pars. (l) - (6) deleted; new (l) - (5) added. Revision. Former p a r s. (l) - (6) deleted; new (l) - (5) added. Amendment. Addition. Amendment. Do. Do. Do. Do. Addition. Revision. Amendment. Do. Revision. Addition. Amendment. Do. Do. Par. (7) r e n u m b e r e d as (8); new (7) added. Amendment.
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