2392
LAWS AFFECTED IN VOLUME
84
T A B L E 3.—Internal Revenue Code of 19S9 Amendatory provisions AfEected section 84 Stat.
2064
1 et seq
Public Law
91-679
Comment
Section
3
Inclusion of provisions relating to liability of spouses on joint r e t u r n s of income tax by h u s b and and wife.
T A B L E 4.—Internal Revenue Code of 1964 Amendatory provisions Affected section 84 Stat.
1 et seq 1 et seq 1-1388 39
Public Law
1807 2071 1803 248, 249, 253 248, 253 248, 253 2060 1846, 1847 1846
91-609 91-686 91-609 91-258
Comment
Section
39(c) 47(a)(6) 56-58
Supplemental provision. Do. Do. Heading amended; effective date.
91-676 91-614 91-614
501(a)(1), (c)
1847
39(a)(4)
901(d), (e) 1(b)(1), (c) 727(g) 207(c)(1), (d) (10), 211(a), (b) 207(c)(2), 211(b) 207(c)(3), (4), 211(b) 1, 2 501(a)(1), (2)
91-614
718 1498, 1499 1656 2071 2071 1759, 1760 2061 2061 2061 2061
91-373 91-567
501(a)(2), (1), 401(a), 6(a),
Deletion; new par. (2) a d d e d; effective date. Addition; effective date.
91-258 91-258
56(a)(2) 56(c) 103(c)(1) 103(c)(1) 162(a) 165(g)(3) 165(g)(3)(A)... 165(h)(2) 165(i)(l) 165(i)(l)(B)_._ 165(i)(2)(B)___ 165(i)(3) 172(b)(1)(D)__
(b) (2) (b) (b)
91-677 91-677 91-677 91-677
Amendment; effective date. Do. Revision; effective date. Deletion; effective date.
91-677
1(a)(2), (b)(1) 1(a)(1), (b)(1) 1(a)(3), (b)(1) 1(a)(4), (b) (1) 2(a), (d)
91-677
2(b), (d)
91-677
2(c), (d)
91-518
901(a)-(c)
91-680
l(a)-(c), 2
2064 2059
91-680 91-675
1(d), 2 1(a), (b)
301(d)(2)(B)_.. 311(a) 311(d) 312(c)(3) 367
2059 2059 2059 2059 2065, 2066 1807 2077
91-675 91-675 91-675 91-675 91-681
1(a). 1(a), 1(a), 1(a), 1(a),
91-609 91-693
901(d) 1(a), (c)
368(a)(l)(E)-__ 368(a)(2)(E)...
Nonapplicability. Do. Supplemental provision. Amendment; effective date. Do. Revision.
278(b)(2) 301(b)(l)(B)(ii)
250
Addition; effective date. Exception.
11(f) Kb), 2 1(a), 2 301(h), 304
278
172(k)(3)
Amendment; effective date.
91-598 91-687 91-687 91-606
2061, 2062 2061, 2062 2061, 2062 1341, 1342 2064
172(b)(2)
Addition; effective date.
(b) (b) (b) (b) (c)
Amendment; effective date. Do. Addition; effective date. Do. Amendment; heading revised; effective date. Revision; effective date. Effective date of 1969 amendment. Do. Do. Do. Do. Revision; effective date. Supplemental provision. Addition; effective date.
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