# Pub. L. 104-88: changes to the Internal Revenue Code

1995-12-29, 109 Stat. 943. Source: <https://www.govinfo.gov/link/plaw/104/public/88>.

## Legislative history

- Bill: [H.R. 2539](https://www.congress.gov/bill/104th-congress/house-bill/2539)
- House report: [H. Rept. 104-311](https://www.govinfo.gov/content/pkg/CRPT-104hrpt311/html/CRPT-104hrpt311.htm)
- Senate report: [S. Rept. 104-176](https://www.govinfo.gov/content/pkg/CRPT-104srpt176/html/CRPT-104srpt176.htm)
- Conference report: [H. Rept. 104-422](https://www.govinfo.gov/content/pkg/CRPT-104hrpt422/html/CRPT-104hrpt422.htm)

## § 168: Accelerated cost recovery system

- § 168(g)(4)(B)(i): Pub. L. 104–88 substituted “rail carrier subject to part A of subtitle IV” for “domestic railroad corporation providing transportation subject to subchapter I of chapter 105”.

## § 281: Terminal railroad corporations and their shareholders

- § 281(d)(1)(A), § 281(d)(1)(B): Pub. L. 104–88 substituted “rail carriers subject to part A of subtitle IV” for “domestic railroad corporations providing transportation subject to subchapter I of chapter 105”.

## § 354: Exchanges of stock and securities in certain reorganizations

- § 354(c): Pub. L. 104–88 struck out “or approved by the Interstate Commerce Commission under subchapter IV of chapter 113 of title 49,” after “Code,”.

## § 3231: Definitions

- § 3231(a): Pub. L. 104–88, § 304(d)(1), substituted “Surface Transportation Board” for “Interstate Commerce Commission”.
- § 3231(g): Pub. L. 104–88, § 304(d)(2), substituted “a rail carrier subject to part A of subtitle IV” for “an express carrier, sleeping car carrier, or rail carrier providing transportation subject to subchapter I of chapter 105”.

## § 7701: Definitions

- § 7701(a)(33)(B): Pub. L. 104–88, § 304(e)(1), substituted “Federal Energy Regulatory Commission” for “Federal Power Commission”.
- § 7701(a)(33)(C): Pub. L. 104–88, § 304(e)(2), substituted “Surface Transportation Board” for “Interstate Commerce Commission”.
- § 7701(a)(33)(C): Pub. L. 104–88, § 304(e)(3), substituted “Federal Energy Regulatory Commission” for “Interstate Commerce Commission”.
- § 7701(a)(33)(F): Pub. L. 104–88, § 304(e)(4), substituted “a water carrier subject to jurisdiction under subchapter II of chapter 135 of title 49” for “common carrier by water, subject to the jurisdiction of the Interstate Commerce Commission under subchapter III of chapter 105 of title 49, or subject to the jurisdiction of the Federal Maritime Board under the Intercoastal Shipping Act, 1933”.
- § 7701(a)(33)(G): Pub. L. 104–88, § 304(e)(5), substituted “rail carrier subject to part A of subtitle IV” for “railroad corporation subject to subchapter I of chapter 105”.
- § 7701(a)(33)(H): Pub. L. 104–88, § 304(e)(6), substituted “part A of subtitle IV” for “subchapter I of chapter 105”.