Pub. L. 88-554 Aug. 31, 1964

78 Stat. 763 · Changed 6 sections of the Code

Bill H.R. 10467

§ 304 Redemption through use of related corporations

(b)(1) (c)(2) Pub. L. 88–554 inserted reference to section 318(a)(3)(C) of this title.

§ 318 Constructive ownership of stock

(a) Pub. L. 88–554, § 4(a), struck out sidewise attribution by providing that when stock is attributed to a partnership…
(b)(7) (b)(8) Pub. L. 88–554, § 4(b)(2), added par. (7) and redesignated former par. (7) as (8).

§ 382 Limitation on net operating loss carryforwards and certain built-in losses following ownership change

(a) Pub. L. 88–554 inserted reference to section 318(a)(3)(C) of this title.

§ 856 Definition of real estate investment trust

(d) Pub. L. 88–554 inserted reference to subparagraph (C) of section 318(a)(3) of this title.

§ 958 Rules for determining stock ownership

(b) Pub. L. 88–554 redesignated pars. (4) and (5) as (3) and (4), respectively, struck out former par. (3) which related to…

§ 6038 Information reporting with respect to certain foreign corporations and partnerships

(d) Pub. L. 88–554 substituted “subparagraphs (A), (B), and (C) of section 318(a)(3)” for “the second sentence of…