Pub. L. 94-452 Oct. 2, 1976

90 Stat. 1511 · Changed 4 sections of the Code

Bill H.R. 11997

§ 311 Taxability of corporation on distribution

  • § 311 Pub. L. 94–452 and Pub. L. 94–455 § 1901(a)(42)(B)(i), (C), struck out subpar. (C) relating to certain distributions…

§ 6151 Time and place for paying tax shown on returns

  • (a) Pub. L. 94–452 substituted “subchapter,” for “section,”.

§ 6503 Suspension of running of period of limitation

  • (i) Pub. L. 94–452 added subsec. (i). Former subsec. (i) redesignated (j).
  • (j) Pub. L. 94–452 redesignated former subsec. (i) as (j).

§ 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax

  • (b)(2) Pub. L. 94–452 substituted “, 6156(a), or 6158(a)” for “or 6156(a)” and “, 6156(b), or 6158(a)” for “or 6156(b)” and…