Bill H.R. 13270
§ 1 Tax imposed
- (a) Pub. L. 91–172 substituted a table of rates of tax for married individuals filing joint returns and surviving spouses…
- (b) Pub. L. 91–172 generally revised rates of tax of heads of household downwards and struck out provisions defining head…
- (c) Pub. L. 91–172 substituted rates of tax on unmarried individuals (other than surviving spouses and heads of household)…
- (d) Pub. L. 91–172 substituted a table of rates of tax for married individuals filing separate returns for provision…
- (e) Pub. L. 91–172 struck out cross reference to section 63. See section 2(e) of this title.
§ 2 Definitions and special rules
- (a) Pub. L. 91–172 redesignated subsec. (b) as (a). See sec. 1(a) of this title.
- (b) Pub. L. 91–172 redesignated provisions of former section 1(b)(2) to (4) of this title as subsec. (b). Former subsec.…
- (c) Pub. L. 91–172 added subsec. (c).
- (d) Pub. L. 91–172 redesignated as subsec. (d) provisions of former section 1(d) with minor changes.
- (e) Pub. L. 91–172 redesignated as subsec. (e) provisions of former section 1(e).
§ 3 Tax tables for individuals
- § 3 Pub. L. 91–172 raised the individual gross income limit of $5,000 to $10,000 for exercising the option and substituted…
§ 5 Cross references relating to tax on individuals
§ 11 Tax imposed
- (d) Pub. L. 91–172 substituted “section 1561 or 1564” for “section 1561”.
§ 12 Cross references relating to tax on corporations
- § 12 Pub. L. 91–172 added par. (8).
§ 15 Effect of changes
- (d) Pub. L. 91–172 substituted provisions covering changes made by the Tax Reform Act of 1969 in case of individuals for…
§ 46 Amount of credit
§ 47 Rehabilitation credit
§ 48 Energy credit
- (a)(4) Pub. L. 91–172, § 121(d)(2)(A), inserted provision relating to the percentage of the basis or cost of debt-financed…
- (c)(2)(C) Pub. L. 91–172, § 401(e)(2), reenacted subpar. (C) with minor changes and substituted reference to controlled group for…
- (c)(3)(C) Pub. L. 91–172, § 401(e)(3), substituted definition of controlled group for definition of affiliated group.
- (d)(2) Pub. L. 91–172, § 401(e)(4), substituted reference to a component member of a controlled group for reference to a…
§ 62 Adjusted gross income defined
- § 62 Pub. L. 91–172 added par. (9).
§ 72 Annuities; certain proceeds of endowment and life insurance contracts
§ 82 Reimbursement of moving expenses
- Enacted § 82
§ 83 Property transferred in connection with performance of services
- Enacted § 83
§ 101 Certain death benefits
- (b) Pub. L. 91–172 substituted references to section 170(b)(1)(A) (ii) and (vi), and to religious organizations, for…
§ 103 Interest on State and local bonds
- § 103 Pub. L. 91–172 added subsec. (d) and redesignated former subsec. (d) as (e).
§ 123 Amounts received under insurance contracts for certain living expenses
- Enacted § 123
§ 140 Cross references to other Acts
- § 140 Pub. L. 91–172 renumbered section 123 of this title as this section.
§ 151 Allowance of deductions for personal exemptions
- § 151 Pub. L. 91–172, § 801(a)(1), (b)(1), (c)(1), (d)(1), increased exemption from $600 to $625 with respect to taxable…
§ 152 Dependent defined
- (b)(2) Pub. L. 91–172 inserted reference to foster children who satisfy requirements of subsec. (a)(9) of this section.
§ 162 Trade or business expenses
- (c) Pub. L. 91–172, § 902(b), designated existing provisions as par. (1), extended the applicability of nondeductible…
- (f) (g) Pub. L. 91–172, § 902(a), added subsecs. (f) and (g). Former subsec. (f) redesignated (h).
- (h) Pub. L. 91–172, §§ 516(c)(2)(A), 902(a), redesignated former subsec. (f) as (h), substituted “(1) For” for “For”, and…
§ 163 Interest
§ 166 Bad debts
- § 166 Pub. L. 91–172 added par. (4).
§ 167 Depreciation
§ 169 Amortization of pollution control facilities
- Enacted § 169
§ 170 Charitable, etc., contributions and gifts
- (a)(3) Pub. L. 91–172, § 201(a)(1)(B), added par. (3).
- (b) Pub. L. 91–172, § 201(a)(1)(B), (h)(1), increased the general limitation on the charitable contributions deduction for…
- (c) Pub. L. 91–172, § 201(a)(1)(B), struck out references to “Territory” in pars. (1) and (2)(A), and inserted reference to…
- (d) Pub. L. 91–172, § 201(a)(1)(B), added subsec. (d) consisting of provisions substantially transferred from subsec. (b)…
- (e) Pub. L. 91–172, § 201(a)(1)(B), substituted provisions covering certain contributions of ordinary income and capital…
- (f) Pub. L. 91–172, § 201(a)(1)(B), substituted provisions for the disallowance of the deduction in specified cases for…
- (g) Pub. L. 91–172, § 201(a)(2)(A), substituted “subsection (d)(1)” for “subsection (b)(5)” in two places in par. (1) and…
- (h) Pub. L. 91–172, § 201(a)(1)(A), redesignated subsec. (d) as (h). Former subsec. (h) redesignated (i).
- (i) Pub. L. 91–172, §§ 101(j)(2), 201(a)(1)(A), redesignated former subsec. (h) as (i), struck out par. (1) covering…
- (j) Pub. L. 91–172, § 201(a)(1)(A), redesignated former subsec. (i) as (j).
§ 172 Net operating loss deduction
- (b)(1) Pub. L. 91–172 substituted “(E), (F), and (G)”, for “and (E)” in subpar. (A)(i) and added subpars. (F) and (G).
§ 179 Election to expense certain depreciable business assets
- (d) Pub. L. 91–172 substituted reference to component members of a controlled group for reference to members of an…
§ 183 Activities not engaged in for profit
- Enacted § 183
§ 186 Recoveries of damages for antitrust violations, etc.
- Enacted § 186
§ 216 Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
- (b)(4) Pub. L. 91–172 added par. (4).
§ 217 Moving expenses
- § 217 Pub. L. 91–172 substantially reenacted existing provisions and extended the coverage to self-employed persons working…
§ 243 Dividends received by corporations
- (b)(3)(C) Pub. L. 91–172 substituted “sections 615(c)(1) and 617(h)(1)” for “section 615(c)(1)”.
§ 246 Rules applying to deductions for dividends received
§ 249 Limitation on deduction of bond premium on repurchase
- Enacted § 249
§ 263 Capital expenditures
- (e) Pub. L. 91–172 added subsec. (e).
§ 277 Deductions incurred by certain membership organizations in transactions with members
- Enacted § 277
§ 279 Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- Enacted § 279
§ 301 Distributions of property
§ 305 Distributions of stock and stock rights
- (a) Pub. L. 91–172 substituted reference to this section for reference to subsec. (b), and omitted reference to rights to…
- (b) Pub. L. 91–172 omitted reference to rights to acquire its stock, in text preceding par. (1), redesignated former par.…
- (c) (d) (e) Pub. L. 91–172 added subsecs. (c) and (d) and redesignated former subsec. (c) as (e).
§ 311 Taxability of corporation on distribution
§ 312 Effect on earnings and profits
§ 381 Carryovers in certain corporate acquisitions
- (b)(3) Pub. L. 91–172, § 512(c), substituted “a net operating loss or a net capital loss” for “a net operating loss”.
- (c)(6) Pub. L. 91–172, § 521(f), substituted “subsections (b), (j) and (k) of section 167” for “paragraphs (2), (3) and (4) of…
- (c)(10) Pub. L. 91–172, § 504(c)(2), substituted “Treatment of certain mining exploration and development expenses of…
§ 385 Treatment of certain interests in corporations as stock or indebtedness
- Enacted § 385
§ 402 Taxability of beneficiary of employees’ trust
§ 403 Taxation of employee annuities
§ 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- (a)(5) Pub. L. 91–172 substituted “If the plan is not one included in paragraph (1), (2), or (3), in the taxable year in which…
§ 406 Employees of foreign affiliates covered by section 3121(l) agreements
- (c) Pub. L. 91–172 substituted “provisions and limitation of tax” for “provisions” in heading, and substituted “section…
§ 407 Certain employees of domestic subsidiaries engaged in business outside the United States
- (c) Pub. L. 91–172 substituted “provisions and limitation of tax” for “provisions” in heading, and substituted “section…
§ 443 Returns for a period of less than 12 months
§ 451 General rule for taxable year of inclusion
- (d) Pub. L. 91–172 added subsec. (d).
§ 481 Adjustments required by changes in method of accounting
- (b)(3)(A) Pub. L. 91–172 substituted “loss carryback or carryover” for “loss carryover”.
§ 501 Exemption from tax on corporations, certain trusts, etc.
- (a) Pub. L. 91–172, § 101(j)(3), struck out reference to section 504.
- (b) Pub. L. 91–172, § 101(j)(4), inserted reference to certain other activities in heading and to part III in text, and…
- (c) Pub. L. 91–172, §§ 101(j)(5), 121(b)(6)(A), substituted “part IV” for “part III” after “Corporations organized by an…
- (c)(9) Pub. L. 91–172, § 121(b)(5)(A), inserted reference to designated beneficiaries and struck out reference to 85 percent…
- (c)(10) Pub. L. 91–172, § 121(b)(5)(A), substituted provisions concerning domestic fraternal societies, orders, or…
- (e) Pub. L. 91–172, § 101(j)(6), substituted “section 170(b)(1)(A)(iii)” for “section 503(b)(5)” in last sentence.
§ 502 Feeder organizations
- § 502 Pub. L. 91–172 redesignated first sentence of existing provisions as subsec. (a), and substantial portion of second…
§ 503 Requirements for exemption
- (a)(1) Pub. L. 91–172, §§ 101(j)(7), 121(b)(6)(B)(ii), redesignated subpar. (B) as (A) and inserted reference to section…
- (a)(1) Pub. L. 91–172, § 101(j)(7), redesignated subpar. (C) as (B). Former subpar. (B), referring to organizations described…
- (a)(1) Pub. L. 91–172, §§ 101(j)(7), 121(b)(6)(B)(i), added subpar. (C). Former subpar. (C), dealing with organizations…
- (a)(2) Pub. L. 91–172, §§ 101(j)(8), 121(b)(6)(B)(ii), struck out reference to organizations described in section 501(c)(3)…
- (b) Pub. L. 91–172, § 101(j)(14), redesignated subsec. (c) as (b). Former subsec. (b), setting out the organizations to…
- (c) Pub. L. 91–172, §§ 101(j)(9), (14), 121(b)(6)(B)(ii), redesignated subsec. (d) as (c), struck out reference to…
- (d) Pub. L. 91–172, § 101(j)(10), (14), redesignated subsec. (g) as (d) and substituted “subsection (b)(1)” for “subsection…
- (e) Pub. L. 91–172, § 101(j)(11), (14), redesignated subsec. (h) as (e), modified heading to read: “Special rules”…
- (f) Pub. L. 91–172, § 101(j)(12), (14), redesignated subsec. (i) as (f) and substituted “Subsection (b)(1)” for “Subsection…
- § 503 Pub. L. 91–172, § 101(j)(13), (14), redesignated subsec. (j) as (g) and substituted “subsection (b)” for “subsection…
- § 503 Pub. L. 91–172, § 101(j)(14), redesignated subsecs. (h), (i), and (j) as (e), (f), and (g), respectively. Former…
§ 507 Termination of private foundation status
- Enacted § 507
§ 508 Special rules with respect to section 501(c)(3) organizations
- Enacted § 508
§ 509 Private foundation defined
- Enacted § 509
§ 511 Imposition of tax on unrelated business income of charitable, etc., organizations
- (a)(2)(A) Pub. L. 91–172, § 121(a)(1), removed reference, in heading, to pars. (2), (3), (5), (6), (14)(B), (C), and (17) of…
- (b)(1) Pub. L. 91–172, § 803(d)(2), substituted section 1(d) for section 1 in reference to section under which the computation…
- (b)(2) Pub. L. 91–172, § 121(a)(2), pluralized “trust” in heading and in text made the imposition of tax on the unrelated…
- (c) Pub. L. 91–172, § 121(a)(3), added subsec. (c). Former subsec. (c), covering the effective date, was struck out.
- § 511 Pub. L. 91–172, § 301(b)(8), added subsec. (d).
§ 512 Unrelated business taxable income
- (a) Pub. L. 91–172, § 121(b)(1), designated existing provisions as pars. (1) and (2)(B) and added pars. (2)(A) and (3).
- (b) Pub. L. 91–172, § 121(b)(2)(D), substituted “Modifications” for “Exceptions, additions, and limitations”, in heading…
- (b)(3)(A) Pub. L. 91–172, § 121(b)(2)(A), inserted reference to exceptions set out in subsec. (b)(3)(B) in text preceding cl.…
- (b)(3)(B) Pub. L. 91–172, § 121(b)(2)(A), added subpar. (B).
- (b)(3)(C) Pub. L. 91–172, § 121(b)(2)(A), substituted “rents excluded under subparagraph (A)” for “such rents”.
- (b)(4) Pub. L. 91–172, § 121(b)(2)(A), inserted reference to pars. (1), (3) and (5) of this subsec., and substituted “debt…
- (b)(12) Pub. L. 91–172, § 121(b)(2)(B), made the allowance of the specific $1,000 deduction inapplicable for the purposes of…
- (b)(15) (b)(16) (b)(17) Pub. L. 91–172, § 121(b)(2)(C), added pars. (15) to (17).
§ 513 Unrelated trade or business
§ 514 Unrelated debt-financed income
- (a) Pub. L. 91–172, § 121(d)(1), substituted “Unrelated debt-financed income” for “Business leases” in heading and…
- (b) (c) (d) (e) Pub. L. 91–172, § 121(d)(1), (3)(A), added subsecs. (b), (c), (d) and (e). Former subsecs. (b), (c), and (d)…
- (f) Pub. L. 91–172, § 121(d)(3)(A), (B), redesignated subsec. (b) as subsec. (f), and, in par. (1) of subsec. (f) as so…
- (g) § 514 Pub. L. 91–172, § 121(d)(3)(A), redesignated subsecs. (c) and (d) as (g) and (h), respectively.
§ 535 Accumulated taxable income
- (b)(6) Pub. L. 91–172, § 512(f)(5), substituted “capital loss carryback or carryover” for “capital loss carryover” and…
- (b)(7) Pub. L. 91–172, § 512(f)(6), substituted “Capital loss” for “Capital loss carryover” in heading and “capital loss…
- (c)(5) Pub. L. 91–172, § 401(b)(2)(C), substituted “section 1551, and for limitation on such credit in the case of certain…
§ 537 Reasonable needs of the business
- § 537 Pub. L. 91–172 designated existing provisions as subsec. (a)(1) and added subsecs. (a)(2), (3) and (b).
§ 542 Definition of personal holding company
- (a)(2) Pub. L. 91–172 substituted “section 401(a), 501(c)(17), or 509(a)” for “section 503(b)” in the list of sections that…
§ 545 Undistributed personal holding company income
- (b)(2) Pub. L. 91–172 substituted “section 170(b)(1)(A), (B), and (D)”, “section 170(b)(2) and (d)(1)” for “section…
§ 563 Rules relating to dividends paid after close of taxable year
- (b)(2) Pub. L. 91–172 substituted “20 percent” for “10 percent”.
§ 582 Bad debts, losses, and gains with respect to securities held by financial institutions
§ 585 Reserves for losses on loans of banks
- Enacted § 585
§ 593 Reserves for losses on loans
- (b)(1)(A) Pub. L. 91–172, § 432(a)(1), inserted provisions for the method of computing the amount of the reasonable addition to…
- (b)(2) Pub. L. 91–172, § 432(a)(2), substituted a table of applicable percentages of the taxable income for each year up to…
- (b)(3) Pub. L. 91–172, § 432(a)(2), substantially changed method of computation of the amount by conforming it to the method…
- (b) Pub. L. 91–172, § 432(a)(2), changed method of computation of the amount by conforming it to the method of determining…
- (b) Pub. L. 91–172, § 432(a)(2), substituted provisions relating to determination of reserve for percentage method for…
- (f) Pub. L. 91–172, § 432(b), excepted the application of par. (1) to any transaction to which section 381 of this title…
§ 613 Percentage depletion
§ 617 Deduction and recapture of certain mining exploration expenditures
- § 617 Pub. L. 91–172, § 504(b)(1), substituted “Deduction and recapture of certain mining exploration expenditures” for…
- (a)(1) Pub. L. 91–172, § 504(b)(2), struck out reference to United States, the Outer Continental Shelf and the Outer…
- (h) Pub. L. 91–172, § 504(b)(3), substituted provisions imposing limitations on the operation of this section for provision…
§ 636 Income tax treatment of mineral production payments
- Enacted § 636
§ 638 Continental shelf areas
- Enacted § 638
§ 641 Imposition of tax
- (a) Pub. L. 91–172 substituted “The tax imposed by section 1(d)” for “The taxes imposed by this chapter on individuals”.
§ 642 Special rules for credits and deductions
§ 663 Special rules applicable to sections 661 and 662
§ 664 Charitable remainder trusts
- Enacted § 664
§ 665 Definitions applicable to subpart D
- (a)(2) Pub. L. 91–172 inserted “attributable to such distributable net income” after “on the trust”.
- (b) Pub. L. 91–172 substituted “Accumulation distribution” for “Accumulation distributions of trusts other than certain…
- (c) Pub. L. 91–172 substituted “Special rule applicable to distributions by certain foreign trusts” for “Accumulation…
- (d) Pub. L. 91–172 substituted “taxable year of the trust” for “taxable year on the trust”, “allocable to the undistributed…
- (e) Pub. L. 91–172 substituted provisions of first sentence contained in pars. 1(A) to (C) and (2) for prior first sentence…
- § 665 Pub. L. 91–172 added subsecs. (f) and (g).
§ 666 Accumulation distribution allocated to preceding years
- (a) Pub. L. 91–172 substituted in first sentence “In the case of a trust which is subject to subpart (C)” for “In the case…
- (b) Pub. L. 91–172 inserted “attributable to the undistributed net income” after “taxable year” in second sentence and…
- (c) Pub. L. 91–172 inserted “attributable to the undistributed net income” before “multiplied by the ratio” in second…
- (d) Pub. L. 91–172 added subsec. (d).
§ 667 Treatment of amounts deemed distributed by trust in preceding years
§ 673 Reversionary interests
- (b) Pub. L. 91–172 struck out provisions relating to trusts where the income was payable to a charitable beneficiary for at…
§ 677 Income for benefit of grantor
§ 681 Limitation on charitable deduction
- (a) Pub. L. 91–172, § 121(d)(2)(B), substituted reference to certain property acquired with borrowed funds for reference to…
- (b) Pub. L. 91–172, § 101(j)(18), (19), redesignated subsec. (d) as (b) and substituted “sections 518(d) and 4948(c)(4)”…
- § 681 Pub. L. 91–172, § 101(j)(18), struck out subsec. (c) dealing with accumulated income.
- § 681 Pub. L. 91–172, § 101(j)(19), redesignated subsec. (d) as (b).
§ 703 Partnership computations
- (b) Pub. L. 91–172 substituted “(relating to pre-1970 exploration expenditures) or under section 617 (relating to deduction…
§ 751 Unrealized receivables and inventory items
- (c) Pub. L. 91–172, in second sentence, substituted “section 1250 property (as defined in section 1250(c)), farm recapture…
§ 851 Definition of regulated investment company
- (f) Pub. L. 91–172 added subsec. (f).
§ 852 Taxation of regulated investment companies and their shareholders
- (b)(3)(A) Pub. L. 91–172, § 511(c)(2)(A), substituted “determined as provided in section 1201(a), on” for “of 25 percent of”.
- (b)(3)(C) Pub. L. 91–172, § 511(c)(2)(B), inserted provision requiring for the purposes of the deduction for capital gains…
- (b)(3)(D) Pub. L. 91–172, § 511(c)(2)(C), (D), struck out “of 25 percent” in cl. (ii), substituted reference in cl. (iii) to the…
§ 857 Taxation of real estate investment trusts and their beneficiaries
§ 861 Income from sources within the United States
§ 878 Foreign educational, charitable, and certain other exempt organizations
- § 878 Pub. L. 91–172 substituted provisions requiring reference to organizations in sections 512(a) and 4948 for provisions…
§ 885 Cross references
- § 885 Pub. L. 91–172 redesignated pars. (2) to (6) as (1) to (5), respectively. Former par. (1), referring to section 512(a)…
§ 901 Taxes of foreign countries and of possessions of United States
§ 904 Limitation on credit
§ 954 Foreign base company income
- (b)(4) Pub. L. 91–172 inserted reference to a foreign corporation which is an acquired corporation, and made the effecting of…
§ 964 Miscellaneous provisions
- (a) Pub. L. 91–172 inserted reference to the exception provided for in section 312(m)(3).
§ 1001 Determination of amount of and recognition of gain or loss
§ 1011 Adjusted basis for determining gain or loss
- § 1011 Pub. L. 91–172 redesignated existing provisions as subsec. (a) and added subsec. (b).
§ 1016 Adjustments to basis
§ 1031 Exchange of real property held for productive use or investment
- (e) Pub. L. 91–172 added subsec. (e).
§ 1033 Involuntary conversions
- (a) Pub. L. 91–172 substituted “2 years” for “one year”.
§ 1211 Limitation on capital losses
- (b) Pub. L. 91–172 provided for only 50 percent of an individual’s long-term capital losses to be offset against his…
§ 1212 Capital loss carrybacks and carryovers
- § 1212 Pub. L. 91–172, § 512(f)(1), substituted “carrybacks and carryovers” for “carryover” in section catchline.
- (a)(1) Pub. L. 91–172, § 512(a), provided for a 3-year capital loss carryback for corporations, not available for foreign…
- (a)(3) (a)(4) Pub. L. 91–172, § 512(b), added pars. (3) and (4).
- (b) Pub. L. 91–172, § 513(b), struck out reference to Dec. 31, 1963, struck out determination of a short-term capital gain…
§ 1221 Capital asset defined
- § 1221 Pub. L. 91–172 inserted reference to a letter or memorandum, added subpar. (B) dealing with a letter or memorandum, and…
§ 1222 Other terms relating to capital gains and losses
§ 1231 Property used in the trade or business and involuntary conversions
- (a) Pub. L. 91–172, § 516(b), provided that casualty (or theft) losses with respect to depreciable property and real estate…
- (b)(1)(C) Pub. L. 91–172, § 514(b)(2), inserted reference to a letter or memorandum.
- (b)(3) Pub. L. 91–172, § 212(b)(1), redesignated existing provisions as subpar. (B) and added subpar. (A).
§ 1243 Loss of small business investment company
- (1) Pub. L. 91–172 substituted “stock received pursuant to the conversion privilege of convertible debentures” for…
§ 1245 Gain from dispositions of certain depreciable property
§ 1248 Gain from certain sales or exchanges of stock in certain foreign corporations
- (c)(1) Pub. L. 91–172 inserted reference to the exception provided for in section 312(m)(3).
§ 1250 Gain from dispositions of certain depreciable realty
- (a) Pub. L. 91–172, § 521(b), modified the recapture rules pertaining to residential housing by allowing a 1 percent per…
- (b)(4) Pub. L. 91–172, § 512(c), added par. (4).
- (b)(3) Pub. L. 91–172, § 704(b)(5), inserted reference to sections 169 and 185.
- (d) Pub. L. 91–172, §§ 521(e)(1), 910(b)(1), substituted “subsection (a)” for “subsection (a)(1)” wherever it appears and…
- (e) Pub. L. 91–172, § 910(b)(2), added par. (4).
- (f)(1) Pub. L. 91–172, § 521(e)(2)(A), substituted “subsection (a)” for “subsection (a)(1)”.
- (f)(2) Pub. L. 91–172, § 521(e)(2)(B), redesignated subpars. (A) and (B) as cls. (i) and (ii), respectively, of subpar. (A)…
- (g) (h) § 1250 Pub. L. 91–172, § 910(b)(3), added subsec. (g) and redesignated former subsecs. (g) and (h) as (h) and (i)…
§ 1252 Gain from disposition of farm land
- Enacted § 1252
§ 1253 Transfers of franchises, trademarks, and trade names
- Enacted § 1253
§ 1314 Amount and method of adjustment
§ 1382 Taxable income of cooperatives
- (b)(3) Pub. L. 91–172 expanded the category of per-unit retain allocations that may not be taken into account in determining…
§ 1388 Definitions; special rules
- (f) Pub. L. 91–172 struck out reference to allocations made by organizations other than by payment of money or other…
§ 1441 Withholding of tax on nonresident aliens
- (f) Pub. L. 91–172 added subsec. (f).
§ 1443 Foreign tax-exempt organizations
§ 1504 Definitions
- (e) Pub. L. 91–172 added subsec. (e).
§ 1561 Limitation on accumulated earnings credit in the case of certain controlled corporations
- § 1561 Pub. L. 91–172 provided, with respect to taxable years beginning after Dec. 31, 1974, that a controlled group of…
§ 1563 Definitions and special rules
- (a)(2) Pub. L. 91–172, § 401(c), redesignated existing provisions with minor changes as par. (A) and added par. (B).
- (c)(2)(A)(iv) Pub. L. 91–172, § 401(d)(1), added cl. (iv).
- (c)(2)(B) Pub. L. 91–172, § 401(d)(2), substituted “5 or fewer persons who are individuals, estates, or trusts (referred to in…
§ 2039 Annuities
- § 2039 Pub. L. 91–172 substituted “section 170(b)(1)(A)(ii) or (vi), or which is a religious organization (other than a…
§ 2055 Transfers for public, charitable, and religious uses
- (a)(2) Pub. L. 91–172, § 201(d)(4)(A) (i), inserted non-participation and non-intervention in political campaigns as an…
- (a)(3) Pub. L. 91–172, § 201(d)(4)(A)(ii), inserted non-participation and non-intervention in political campaigns as an…
- (e) Pub. L. 91–172, § 201(d)(1), substituted substantive provisions for simple reference to sections 503 and 681 of this…
§ 2104 Property within the United States
- (c) Pub. L. 91–172 substituted “December 31, 1969” for “December 31, 1972” in provisions deeming deposit with a domestic…
§ 2106 Taxable estate
- (a)(2)(A)(ii) (a)(2)(A)(iii) Pub. L. 91–172, § 201(d)(4)(B), inserted non-participation and non-intervention in political campaigns as an additional…
- (a)(2)(E) Pub. L. 91–172, § 201(d)(2), substituted substantive provisions for simple reference to sections 503 and 681 of this…
§ 2522 Charitable and similar gifts
§ 3121 Definitions
- (k) Pub. L. 91–172, § 943(c)(1)–(3), inserted “or pay tax” after “tax return”.
§ 3402 Income tax collected at source
- (a)(1) Pub. L. 91–172, § 805(a), (b)(2), substituted new sets of tables 1 to 8 for application to wages paid after Dec. 31…
- (a)(2) Pub. L. 91–172, § 805(a), substituted a set of tables 1 to 8 for application to wages paid after June 30, 1970, and…
- (a) Pub. L. 91–172, § 805(a), added sets of tables applicable, respectively, to wages paid after Dec. 31, 1970, and before…
- (b)(1) Pub. L. 91–172, § 805(b)(1)–(4), revised withholding rates effective with respect to wages paid after Dec. 31, 1969…
- (c)(1) Pub. L. 91–172, § 805(c)(1), substituted provisions authorizing employer to deduct and withhold tax determinable…
- (c)(6) Pub. L. 91–172, § 805(c)(2), substituted provisions for determination of amount deductible according to tables…
- (h) Pub. L. 91–172, § 805(d), redesignated existing pars. (1) to (3) as subpars. (A) to (C) of par. (1), and added pars.…
- (m)(1) Pub. L. 91–172, § 805(e)(2), substituted $750 for $700 in the material preceding subpar. (A) and in subpar. (B)…
- (m)(2) Pub. L. 91–172, § 805(e)(2), inserted amount of standard deduction as an alternative limit in cl. (i), and substituted…
- (m)(2) Pub. L. 91–172, § 805(e)(2), struck out limit on aggregate amount.
- (m)(2) Pub. L. 91–172, § 805(e)(1), (2), added subpar. (C). Former subpar. (C) redesignated (D)
- (n) Pub. L. 91–172, § 805(f)(1), added subsec. (n).
- (o) (p) Pub. L. 91–172, § 805(g), added subsecs. (o) and (p).
§ 4216 Definition of price
§ 4221 Certain tax-free sales
- (d)(5) Pub. L. 91–172 substituted “section 170(b)(1)(A)(ii)” for “section 503(b)(2)”.
§ 4251 Imposition of tax
§ 4253 Exemptions
- (h) Pub. L. 91–172 substituted “section 170(b)(1)(A)(iii)” for “section 503(b)(5)”.
§ 4940 Excise tax based on investment income
- Enacted § 4940
§ 4941 Taxes on self-dealing
- Enacted § 4941
§ 4942 Taxes on failure to distribute income
- Enacted § 4942
§ 4943 Taxes on excess business holdings
- Enacted § 4943
§ 4944 Taxes on investments which jeopardize charitable purpose
- Enacted § 4944
§ 4945 Taxes on taxable expenditures
- Enacted § 4945
§ 4946 Definitions and special rules
- Enacted § 4946
§ 4947 Application of taxes to certain nonexempt trusts
- Enacted § 4947
§ 4948 Application of taxes and denial of exemption with respect to certain foreign organizations
- Enacted § 4948
§ 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
- (a)(3)(A) Pub. L. 91–172 substituted “section 170(b)(1)(A)(ii)” for “section 503(b)(2)”.
§ 5684 Penalties relating to the payment and collection of liquor taxes
- § 5684 Pub. L. 91–172 inserted “or pay tax” after “tax return”.
§ 6012 Persons required to make returns of income
- (a)(1) Pub. L. 91–172, § 941(a), (d), struck out after “$600 or more”, “(except that any individual who has attained the age…
§ 6013 Joint returns of income tax by husband and wife
- (b)(3)(A) Pub. L. 91–172, § 801(a)(2), (b)(2), (c)(2), (d)(2), increased the exemptions wherever appearing from $600 and $1,200…
§ 6014 Income tax return—tax not computed by taxpayer
§ 6033 Returns by exempt organizations
- (a) Pub. L. 91–172, § 101(d)(1), added churches, their integrated auxiliaries, conventions or associations of churches…
- (b)(3) Pub. L. 91–172, § 101(d)(2)(A), struck out “out of income” after “its disbursements”.
- (b)(4) Pub. L. 91–172, § 101(d)(2)(B), (j)(30), redesignated par. (7) as (4) and struck out “and” at end. Former par. (4)…
- (b)(5) Pub. L. 91–172, § 101(d)(2)(B), (C), substituted total of contributions and gifts received during year and…
- (b)(6) Pub. L. 91–172, § 101(d)(2)(B), (C), substituted names and addresses of foundation managers for disbursements out of…
- (b)(7) Pub. L. 91–172, § 101(d)(2)(B), (C), added par. (7) and redesignated former par. (7) as (4).
- (b)(8) Pub. L. 91–172, § 101(d)(2)(B), struck out par. (8) which made total of contributions and gifts received during year as…
- (c) Pub. L. 91–172, § 101(j)(31), inserted cross references to section 6043(b) and 6652(d).
§ 6034 Returns by certain trusts
§ 6043 Liquidating, etc., transactions
- § 6043 Pub. L. 91–172 inserted references to termination and contraction in section catchline, designated existing provisions…
§ 6049 Returns regarding payments of interest
§ 6051 Receipts for employees
- (a) Pub. L. 91–172 inserted “(determined without regard to subsection (n))” after “withhold a tax under section 3402” in…
§ 6104 Publicity of information required from certain exempt organizations and certain trusts
§ 6161 Extension of time for paying tax
- (b) Pub. L. 91–172 inserted references to chapter 42.
§ 6201 Assessment authority
- (d) Pub. L. 91–172 inserted reference to chapter 42 taxes.
§ 6211 Definition of a deficiency
§ 6212 Notice of deficiency
§ 6213 Restrictions applicable to deficiencies; petition to Tax Court
§ 6214 Determinations by Tax Court
§ 6334 Property exempt from levy
- (a)(8) Pub. L. 91–172 added par. (8).
§ 6344 Cross references
- (a)(1) Pub. L. 91–172 inserted reference to chapter 42.
§ 6401 Amounts treated as overpayments
- (b) Pub. L. 91–172 struck out “under sections 31 and 39” after “Excessive credits” in heading and inserted in text…
§ 6411 Tentative carryback and refund adjustments
- (a) Pub. L. 91–172, § 512(d)(1), (2), provided quick refund procedure, presently available in case of net operating loss…
- (b) Pub. L. 91–172, § 512(d)(2), substituted “net operating loss, net capital loss, or unused investment credit” for “net…
- (c) Pub. L. 91–172, § 512(d)(2), substituted “net operating loss, net capital loss, or unused investment credit” for “net…
§ 6412 Floor stocks refunds
- (a)(1) Pub. L. 91–172 struck out reference to Jan. 1, 1970, and inserted reference to Jan. 1, 1974.
§ 6501 Limitations on assessment and collection
- (c)(7) Pub. L. 91–172, § 101(g)(2), added par. (7).
- (e)(3) Pub. L. 91–172, § 101(g)(3), inserted provision excluding, in specified cases, chapter 42 taxes from these considered…
- (h) Pub. L. 91–172, § 512(e)(1)(A)–(D), substituted “loss or capital loss carrybacks” for “loss carrybacks” in heading…
- (j) Pub. L. 91–172, § 512(e)(1)(E), substituted “loss carryback or a capital loss carryback” for “loss carryback”.
- (m) Pub. L. 91–172, § 512(e)(1)(F), substituted “net operating loss carryback, a capital loss carryback, or an investment…
- (n) Pub. L. 91–172, § 101(g)(1), added subsec. (n).
§ 6503 Suspension of running of period of limitation
§ 6504 Cross references
- (8) Pub. L. 91–172 struck out par. (8).
§ 6511 Limitations on credit or refund
- (d)(2) Pub. L. 91–172, § 512(e)(2)(A), substituted “loss or capital loss carrybacks” for “loss carrybacks” in heading.
- (d)(2)(A) Pub. L. 91–172, § 512(e)(2)(B), (C), substituted “loss carryback or a capital loss carryback” for “loss carryback” and…
- (d)(2)(B)(i) Pub. L. 91–172, § 512(e)(2)(D), (E), substituted “loss carryback or a capital loss carryback” for “loss carryback” and…
- (d)(2)(B)(ii) Pub. L. 91–172, §§ 311(d)(3), 512(e)(2)(F), substituted references to section “1302(c)(1)” and “1302(c)(3)” for section…
- (d)(4)(A) Pub. L. 91–172, § 512(e)(2)(G), substituted “loss carryback or a capital loss carryback” for “loss carryback”.
- (f) (g) Pub. L. 91–172, § 101(h), added subsec. (f) and redesignated former subsec. (f) as (g).
§ 6512 Limitations in case of petition to Tax Court
§ 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- (d) Pub. L. 91–172, § 101(j)(49), inserted reference to chapter 42 both in subsec. heading and in text.
- (e)(1) Pub. L. 91–172, § 512(e)(3)(A), (B), substituted “loss or capital loss carryback” for “loss carryback” in heading, and…
- (e)(2) Pub. L. 91–172, § 512(e)(3)(C), substituted “loss carryback or a capital loss carryback” for “loss carryback”.
§ 6611 Interest on overpayments
§ 6651 Failure to file tax return or to pay tax
- (a) Pub. L. 91–172 designated existing provisions as par. (1) and added pars. (2) and (3).
- (b) Pub. L. 91–172 designated existing provisions as par. (1) and added pars. (2) and (3).
- (c) (d) Pub. L. 91–172 added subsec. (c), redesignated former subsec. (c) as (d) and struck out reference to section 6016 of…
§ 6652 Failure to file certain information returns, registration statements, etc.
§ 6653 Failure to pay stamp tax
§ 6654 Failure by individual to pay estimated income tax
- (f)(1) Pub. L. 91–172 inserted “(other than by section 56)” after “chapter 1”.
§ 6656 Failure to make deposit of taxes
- (a) Pub. L. 91–172 substituted provisions imposing a penalty of five percent for the failure to deposit on the date…
§ 6677 Failure to file information with respect to certain foreign trusts
- (b) Pub. L. 91–172 inserted reference to chapter 42 taxes.
§ 6679 Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- (b) Pub. L. 91–172 inserted reference to chapter 42 taxes.
§ 6682 False information with respect to withholding
- (b) Pub. L. 91–172 inserted reference to chapter 42 taxes.
§ 6684 Assessable penalties with respect to liability for tax under chapter 42
- Enacted § 6684
§ 6685 Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
- Enacted § 6685
§ 7207 Fraudulent returns, statements, or other documents
- § 7207 Pub. L. 91–172 substituted “sections 6047(b) or (c), 6056, or 6104(d)” for “section 6047(b) or (c)”.
§ 7422 Civil actions for refund
§ 7441 Status
- § 7441 Pub. L. 91–172 substituted provisions establishing Tax Court as a Constitutional court, and enumerating the members…
§ 7443 Membership
- (b) Pub. L. 91–172, § 952(a), provided that an individual may not be appointed a judge of the Tax Court after reaching age…
- (c) Pub. L. 91–172, § 953, substituted provisions fixing salary of Tax Court judges at the same rate and same installments…
- (e) Pub. L. 91–172, § 952(b), substituted provisions that a term in office of any Tax Court judge would expire 15 years…
§ 7447 Retirement
- (a) Pub. L. 91–172, § 954(e)(1), struck out par. (4) which defined the term “Civil Service Retirement Act”.
- (a)(1) Pub. L. 91–172, § 960(c), substituted “United States Tax Court” for “Tax Court of the United States”.
- (a) Pub. L. 91–172, § 960(d), inserted reference to service as a judge of the Tax Court of the United States.
- (b) Pub. L. 91–172, § 954(a), substituted provisions authorizing retirement at age 70, or age 65 after serving 15 years, or…
- (d) Pub. L. 91–172, § 954(b), substituted provisions specifying methods of computation of retirement pay under subsec. (b)…
- (g)(1) Pub. L. 91–172, § 954(e)(2), substituted “civil service retirement laws” and “such civil service retirement laws apply”…
- (g)(2) Pub. L. 91–172, § 954(c), substituted provisions that any individual electing to receive retirement pay under subsec.…
- (g) Pub. L. 91–172, § 954(c), struck out par. (3) which enumerated the conditions and effects of waiving civil service…
- (g) Pub. L. 91–172, § 954(c), struck out par. (4) which provided that the fourth and sixth paragraphs of section 6 of the…
- (h) Pub. L. 91–172, § 954(d), added subsec. (h).
§ 7448 Annuities to surviving spouses and dependent children of judges and special trial judges
- (a)(1) Pub. L. 91–172, § 960(c), substituted “United States Tax Court” for “Tax Court of the United States”.
- (b) Pub. L. 91–172, § 955(a), substituted provisions authorizing a judge to file notice of election to take benefits…
- (d) Pub. L. 91–172, § 955(d)(1), (2), substituted “civil service retirement laws” for “Civil Service Retirement Act” and…
- (h) Pub. L. 91–172, § 955(b)(1), substituted “civil service retirement laws” for “Civil Service Retirement Act”.
- (m) Pub. L. 91–172, § 955(b)(3), substituted “section 2107 of title 5 of the United States Code” for “section 1(c) of the…
- (n) Pub. L. 91–172, §§ 955(b)(2), 960(e), substituted “section 8332 of title 5 of the United States Code” for “section 3 of…
- (r) Pub. L. 91–172, § 955(b)(1), (4), substituted “civil service retirement laws” for “Civil Service Retirement Act” and…
§ 7453 Rules of practice, procedure, and evidence
- § 7453 Pub. L. 91–172 inserted reference to the exception in the case of proceedings conducted under section 7463 of this…
§ 7454 Burden of proof in fraud, foundation manager, and transferee cases
§ 7456 Administration of oaths and procurement of testimony
§ 7463 Disputes involving $50,000 or less
- Enacted § 7463
§ 7465 Provisions of special application to transferees
§ 7471 Employees
- (c) Pub. L. 91–172 inserted reference to the compensation of commissioners.
§ 7481 Date when Tax Court decision becomes final
- § 7481 Pub. L. 91–172 designated existing provisions as subsec. (a), inserted reference to the exception provided for in…
§ 7482 Courts of review
- (c) Pub. L. 91–172 substituted “section 2072 of title 28” for “section 2074 of title 28” in par. (2) and struck out…
§ 7483 Notice of appeal
- § 7483 Pub. L. 91–172 substituted references to notice of appeal for references to petition for review, and otherwise…
§ 7485 Bond to stay assessment and collection
- (a) Pub. L. 91–172 substituted “notice of appeal” for “petition for review” and “appeal bond” for “review bond”.
§ 7487 Cross references
- § 7487 Pub. L. 91–172 inserted reference to section 7463(b) for nonreviewability of Tax Court decisions in small claims cases.
§ 7605 Time and place of examination
- (c) Pub. L. 91–172 added subsec. (c).
§ 7701 Definitions
- (a)(19)(A) Pub. L. 91–172, § 432(c) reenacted subpar. (A) without change.
- (a)(19)(B) Pub. L. 91–172, § 432(c), struck out reference to subpar. (C).
- (a)(19)(C) Pub. L. 91–172, § 432(c), substituted 60 percent for 90 percent in text preceding cl. (i), reenacted cl. (i) without…
- (a)(19) Pub. L. 91–172, § 432(c), struck out subpars. (D) to (F) and text following subpar. (F) which had further qualified the…
- (a)(27) Pub. L. 91–172, § 960(j), substituted “United States Tax Court” for “Tax Court of the United States”.
- (a)(32) Pub. L. 91–172, § 432(d), struck out references to subpars. (D), (E) and (F) and struck out “determined with the…