# Pub. L. 94-452: changes to the Internal Revenue Code

1976-10-02, 90 Stat. 1511. Source: <https://www.govinfo.gov/link/plaw/94/public/452>.

## Legislative history

- Bill: [H.R. 11997](https://www.congress.gov/bill/94th-congress/house-bill/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 before Dec. 1, 1974, struck out “26 Stat. 209;” before “15 U.S.C. 1–7)” and “38 Stat. 730;” before “15 U.S.C. 12–27)” in subpar. (D), added subpar. (H), and redesignated subpars. (D) to (G), as so amended, as subpars. (C) to (F), respectively.

## § 6151: Time and place for paying tax shown on returns

- § 6151(a): Pub. L. 94–452 substituted “subchapter,” for “section,”.

## § 6503: Suspension of running of period of limitation

- § 6503(i): Pub. L. 94–452 added subsec. (i). Former subsec. (i) redesignated (j).
- § 6503(j): Pub. L. 94–452 redesignated former subsec. (i) as (j).

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

- § 6601(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 inserted requirement that for purposes of subparagraph (A), section 6158(a) of this title shall be treated as providing that the date prescribed for payment of each installment shall not be later than the date prescribed for payment of the 1985 installment.