Bill H.R. 421
§ 84 Transfer of appreciated property to political organizations
- Enacted § 84
§ 167 Depreciation
- § 167 Pub. L. 93–625 substituted “January 1, 1976” for “January 1, 1975”.
§ 169 Amortization of pollution control facilities
- (d)(4)(B) Pub. L. 93–625 substituted “January 1, 1976” for “January 1, 1975”.
§ 501 Exemption from tax on corporations, certain trusts, etc.
- (b) Pub. L. 93–625 inserted references to part VI of this subchapter.
§ 514 Unrelated debt-financed income
- (b)(3)(D) Pub. L. 93–625 struck out last sentence providing for allowance and payment of interest on any overpayment for a…
§ 527 Political organizations
- Enacted § 527
§ 856 Definition of real estate investment trust
§ 857 Taxation of real estate investment trusts and their beneficiaries
- (a)(1) Pub. L. 93–625, § 6(d)(2), incorporated existing par. (1) provisions in par. (1) introductory text and provisions…
- (b)(2)(C) Pub. L. 93–625, § 6(d)(4), provided for computation of deduction for dividends paid without regard to that portion of…
- (b)(2)(F) Pub. L. 93–625, § 6(d)(3), added subpar. (F).
- (b)(4) (b)(5) Pub. L. 93–625, § 6(c), added par. (4) and redesignated former par. (4) as (5).
§ 861 Income from sources within the United States
§ 1250 Gain from dispositions of certain depreciable realty
- (a)(1) Pub. L. 93–625 substituted “January 1, 1976” for “January 1, 1975”.
§ 2104 Property within the United States
- (c) Pub. L. 93–625 inserted reference to section 861(a)(1)(H) of this title in last sentence.
§ 2501 Imposition of tax
- (a)(5) Pub. L. 93–625 added par. (5).
§ 6012 Persons required to make returns of income
- (a)(6) Pub. L. 93–625 added par. (6) and struck out provision that Secretary or his delegate shall, by regulation, exempt from…
§ 6163 Extension of time for payment of estate tax on value of reversionary or remainder interest in property
- (c) Pub. L. 93–625 struck out par. (1) cross reference to interest provisions of section 6601(b) of this title and struck…
§ 6167 Extension of time for payment of tax attributable to recovery of foreign expropriation losses
§ 6332 Surrender of property subject to levy
- (c) Pub. L. 93–625 substituted “an annual rate established under section 6621” for “the rate of 6 percent per annum”.
§ 6504 Cross references
- § 6504 Pub. L. 93–625 substituted reference to section 6601(g) for 6601(h).
§ 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax
§ 6602 Interest on erroneous refund recoverable by suit
- § 6602 Pub. L. 93–625 substituted “an annual rate established under section 6621” for “the rate of 6 percent per annum”.
§ 6611 Interest on overpayments
- (a) Pub. L. 93–625 substituted “an annual rate established under section 6621” for “the rate of 6 percent per annum”.
§ 6621 Determination of rate of interest
- Enacted § 6621
§ 6654 Failure by individual to pay estimated income tax
- (a) Pub. L. 93–625 substituted “an annual rate established under section 6621” for “the rate of 6 percent per annum”.
§ 6655 Failure by corporation to pay estimated income tax
§ 7426 Civil actions by persons other than taxpayers
- (g) Pub. L. 93–625 substituted “an annual rate established under section 6621” for “the rate of 6 percent per annum”.