Pub. L. 87-403 Feb. 2, 1962

76 Stat. 5 · Changed 6 sections of the Code

Bill H.R. 8847

§ 301 Distributions of property

  • (f) § 301 Pub. L. 87–403 added subsec. (f) and redesignated former subsec. (f) as (g).

§ 312 Effect on earnings and profits

  • (k) Pub. L. 87–403 added subsec. (k).

§ 535 Accumulated taxable income

§ 543 Personal holding company income

  • (a)(1) Pub. L. 87–403 prescribed conditions making inapplicable the provisions of the paragraph to dividend distribution of…
  • (d) Pub. L. 87–403 added subsec. (d).

§ 545 Undistributed personal holding company income

  • (b) Pub. L. 87–403 added pars. (10) and (11).

§ 561 Definition of deduction for dividends paid

  • (b) Pub. L. 87–403 designated existing provisions as par. (1) and added par. (2).