Pub. L. 94-455 Oct. 4, 1976

90 Stat. 1764 · Changed 842 sections of the Code

Bill H.R. 10612 · Bluebook JCT general explanation (1976)

§ 2 Definitions and special rules

  • (b)(3)(B)(ii) Pub. L. 94–455, § 1901(b)(9), redesignated cl. (iii) as (ii) and struck out former cl. (ii) which provided that an…
  • (c) Pub. L. 94–455, § 1901(a)(1), substituted “shall be treated as not married at the close of the taxable year” for “shall…

§ 3 Tax tables for individuals

  • § 3 Pub. L. 94–455 designated existing provisions as subsec. (a), substituted provision relating to taxable income for such…

§ 5 Cross references relating to tax on individuals

  • (b) Pub. L. 94–455 redesignated pars. (2), (3), and (4), as (1), (2), (3), respectively, and struck out former par. (1)…

§ 11 Tax imposed

  • (a) Pub. L. 94–455 reenacted subsec. (a) without change.
  • (b) Pub. L. 94–455, among other changes, substituted “December 31, 1977, 22 percent” for “December 31, 1976, 22 percent”…
  • (c) Pub. L. 94–455 struck out provisions relating to the special rule for 1976 for calendar year taxpayers.
  • (d) Pub. L. 94–455, among other changes, substituted provisions relating to surtax exemption of $25,000 for a taxable year…

§ 15 Effect of changes

  • (f) Pub. L. 94–455 substituted “in the surtax exemption and any change under section 11(d) in the surtax exemption” for…

§ 21 Expenses for household and dependent care services necessary for gainful employment

§ 22 Credit for the elderly and the permanently and totally disabled

  • § 22 Pub. L. 94–455, § 503(a), among other changes, substituted “Credits for the elderly” for “Retirement income” in section…
  • § 22 Pub. L. 94–455, § 1901(c)(1), purported to amend subsec. (f) of this section by striking out “a Territory”. The…

§ 27 Taxes of foreign countries and possessions of the United States

  • § 27 Pub. L. 94–455 designated existing provisions as subsec. (a) and added subsec. (b).

§ 31 Tax withheld on wages

  • (b)(1) Pub. L. 94–455 struck out “or his delegate” after “The Secretary” and “(or his delegate)” after “taxpayer or the…

§ 32 Earned income

  • (a) Pub. L. 94–455, § 401(c)(1)(B), substituted “is allowed” for “shall be allowed” and struck out provisions relating to…
  • (b) Pub. L. 94–455, § 401(c)(1)(B), struck out provisions relating to the application of the six-month rule.
  • (c)(1)(A) Pub. L. 94–455, § 401(c)(2), among other changes, substituted “section 44A(f)(1)” for “section 214(b)(3)” and “if such…

§ 34 Certain uses of gasoline and special fuels

  • (a)(1) Pub. L. 94–455, § 1906(b)(8), substituted “6420(g)” for “6420(h)”.
  • (a)(3) Pub. L. 94–455, § 1906(b)(9), substituted “6424(f)” for “6424(g)”.
  • (b) Pub. L. 94–455, § 1901(a)(3), redesignated subsec. (c) as (b) and substituted “section 6421(i), 6424(f), or 6427(f), is…
  • § 34 Pub. L. 94–455, § 1901(a)(3), redesignated subsec. (c) as (b).

§ 46 Amount of credit

  • § 46 Pub. L. 94–455, § 802(a)(2), added par. (1) and struck out former par. (1) which related to the percentage of allowable…
  • § 46 Pub. L. 94–455, § 802(a)(2), added par. (2). Former par. (2) redesignated (3).
  • § 46 Pub. L. 94–455, § 802(a)(1), redesignated former par. (2) as (3). Former par. (3) redesignated (4).
  • § 46 Pub. L. 94–455, §§ 503(b)(4), 802(a)(1), (b)(1), 1901(a)(4)(A), (b)(1)(C), as amended by Pub. L. 95–600, § 703(j)(9)…
  • § 46 Pub. L. 94–455, § 802(a)(1), (b)(1), redesignated former par. (4) as (5) and substituted “paragraph (3)” for “paragraph…
  • § 46 Pub. L. 94–455, §§ 802(a)(1), (b)(1), 1906(b)(13)(A), redesignated former par. (5) as (6) and substituted “paragraph…
  • § 46 Pub. L. 94–455, § 802(a)(1), (b)(1), redesignated former par. (6) as (7) and substituted “paragraph (3)” for “paragraph…
  • § 46 Pub. L. 94–455, § 1701(b), added par. (8).
  • § 46 Pub. L. 94–455, § 1703, added par. (9).
  • § 46 Pub. L. 94–455, § 802(b)(2), among other changes, inserted requirement that tax credits carried over are applied first…
  • § 46 Pub. L. 94–455, § 802(b)(3), substituted “subsection (a)(2)(C)” for “subsection (a)(1)(C)”.
  • § 46 Pub. L. 94–455, § 1901(a)(4)(B), substituted “47 U.S.C. 222(a)(5)” for “47 U.S.C., sec. 222(a)(5)”.
  • § 46 Pub. L. 94–455, § 2112(a)(2), added par. (5).
  • § 46 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • § 46 Pub. L. 94–455, § 802(b)(4), substituted “subsection (a)(3)” for “subsection (a)(2)”.
  • § 46 Pub. L. 94–455, § 1607(b)(1)(B), substituted in subpar. (B) “857(b)(2)(B)” for “857(b)(2)(C)” and inserted in…
  • § 46 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • § 46 Pub. L. 94–455, § 803(b)(1)(A), (B), substituted “paragraphs (1), (2), and (9)” for “paragraphs (1) and (2)” and…
  • § 46 Pub. L. 94–455, § 803(b)(1)(C), substituted “paragraph (2) or the election described in paragraph (9),” for “paragraph…
  • § 46 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • § 46 Pub. L. 94–455, §§ 802(b)(5), 1906(b)(13)(A), inserted reference to the Tax Reform Act of 1976 and struck out “or his…
  • § 46 Pub. L. 94–455, § 803(a), added par. (9).
  • § 46 Pub. L. 94–455, § 805(a), added subsec. (g).

§ 47 Rehabilitation credit

  • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out in introductory provision and in par. (3)(C) “or his delegate” after…
  • (a) Pub. L. 94–455, § 804(b), added par. (7).

§ 48 Energy credit

  • (a)(2)(B) Pub. L. 94–455, § 1901(a)(5)(A), substituted “(43 U.S.C. 1331))” for “; 43 U.S.C., sec. 1331)”.
  • (a)(2)(B) Pub. L. 94–455, § 1051(h)(1), substituted “(other than a corporation which has an election in effect under section 936…
  • (a)(2)(B) Pub. L. 94–455, § 1901(a)(5)(B), substituted “47 U.S.C. 702” for “47 U.S.C., sec. 702”.
  • (a)(8) Pub. L. 94–455, §§ 1901(b)(11)(A), 2112(a)(1), struck out “169,” after “section 167(k),”, “187,” before “or 188…
  • (c)(2)(A) (d)(1) (d)(2)(A) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • § 48 Pub. L. 94–455, § 802(b)(6), substituted “section 46(a)(3)” for “section 46(a)(2)”.
  • § 48 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • § 48 Pub. L. 94–455, § 804(a), added subsec. (k) and redesignated former subsec. (k) as subsec. (l).

§ 62 Adjusted gross income defined

  • § 62 Pub. L. 94–455, § 1501(b)(1), inserted reference to the deduction allowed by section 220 (relating to retirement…
  • § 62 Pub. L. 94–455, § 1901(a)(8), (9), redesignated par. (11) relating to penalties forfeited because of premature…
  • § 62 Pub. L. 94–455, § 502(a), added par. (13).

§ 64 Ordinary income defined

§ 65 Ordinary loss defined

§ 72 Annuities; certain proceeds of endowment and life insurance contracts

  • (c)(2) (c)(3)(A) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (d)(1) Pub. L. 94–455, § 1901(a)(12), struck out in subpar. (B) “(whether or not before January 1, 1954)” after “beginning on…
  • (f) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (i) Pub. L. 94–455, § 1951(b)(1)(A), struck out subsec. (i) which related to joint annuities where first annuitant died in…
  • (m)(2) (m)(3) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (m)(4) Pub. L. 94–455, § 1901(a)(13), substituted “an individual retirement account” for “an individual retirement amount”.
  • (m)(5)(A) (m)(7) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 77 Commodity credit loans

  • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 78 Gross up for deemed paid foreign tax credit

  • § 78 Pub. L. 94–455 substituted “section 902(a)” for “section 902(a)(1)” and “section 960(a)(1)” for “section 960(a)(1)(C)”.

§ 79 Group-term life insurance purchased for employees

  • (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 80 Restoration of value of certain securities

  • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c)(1) Pub. L. 94–455, § 1901(b)(3)(K), substituted “ordinary income” for “gain from the sale or exchange of property which is…

§ 83 Property transferred in connection with performance of services

  • (b)(2) Pub. L. 94–455, § 1901(a)(15), struck out “(or, if later, 30 days after the date of the enactment of the Tax Reform Act…
  • (d)(1) (d)(2)(B) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 101 Certain death benefits

  • (d)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (f) Pub. L. 94–455, § 1901(a)(16), struck out subsec. (f) relating to effective date of section.

§ 103 Interest on State and local bonds

  • (a) Pub. L. 94–455, §§ 1901(a)(17)(A), 2105(a), added par. (2) relating to qualified scholarship funding bonds. Former…
  • (b) Pub. L. 94–455, § 1901(a)(17)(B), (C), redesignated subsec. (c) as (b) and in par. (1) of subsec. (b) as so…
  • (c) Pub. L. 94–455, §§ 1901(a)(17)(B), (D), (b)(8)(B), 1906(b)(13)(A), 2105(c), redesignated subsec. (d) as (c) and, in…
  • § 103 Pub. L. 94–455, § 1901(a)(17)(B), redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c).
  • § 103 Pub. L. 94–455, §§ 1901(a)(17)(B), (E), 2105(b), 2137(d), added subsec. (e) relating to qualified scholarship funding…
  • § 103 Pub. L. 94–455, § 1901(a)(17)(B), redesignated subsec. (f), relating to cross references, as (e).

§ 104 Compensation for injuries or sickness

  • (a)(4) Pub. L. 94–455, § 1901(a)(18)(A), struck out “; 60 Stat. 1021” after “(22 U.S.C. 1081”.
  • (a)(5) Pub. L. 94–455, § 505(e)(1), added par. (5).
  • (b) (c) Pub. L. 94–455, § 505(b), added subsec. (b), redesignated former subsec. (b) as (c) and, as so redesignated, §…

§ 105 Amounts received under accident and health plans

  • (d) Pub. L. 94–455, § 505(a), substituted provisions relating to an exclusion of up to $5,200 a year for taxpayers retiring…
  • (e)(2) Pub. L. 94–455, § 1901(c)(2), struck out “a territory” after “of a State”.

§ 108 Income from discharge of indebtedness

  • § 108 Pub. L. 94–455, § 1951(b)(2)(A), struck out “(a) Special rule of exclusion.—” after “Income from discharge of…
  • § 108 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 111 Recovery of tax benefit items

  • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 115 Income of States, municipalities, etc.

  • § 115 Pub. L. 94–455 struck out “(a) General rule” before “Gross income does not include”, struck out subsecs. (b) and (c)…

§ 117 Qualified scholarships

  • (a) (b)(1) (b)(2) Pub. L. 94–455, § 1901(b)(8)(A), substituted “educational organization described in section 170(b)(1)(A)(ii)” for…
  • (b)(2)(A) Pub. L. 94–455, § 1901(c)(3), struck out “a territory” after “or a State”.
  • (b)(2)(B) Pub. L. 94–455, § 1901(b)(8)(A), substituted “educational organization described in section 170(b)(1)(A)(ii)” for…

§ 118 Contributions to the capital of a corporation

  • (b) (c) Pub. L. 94–455, § 2120(a), added subsec. (b) and redesignated former subsec. (b) as (c).

§ 121 Exclusion of gain from sale of principal residence

  • (b)(1) Pub. L. 94–455, § 1404(a), substituted “$35,000” for “$20,000” in three places.
  • (c) (d)(5) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 140 Cross references to other Acts

  • (a) Pub. L. 94–455, § 1901(a)(21), struck out pars. (4), (5), (6), (9), (10), (11), (12), (13), and (17) relating to…
  • (b) Pub. L. 94–455, § 1901(a)(21), struck out “58 Stat. 689;” after “Health Service Act”.

§ 151 Allowance of deductions for personal exemptions

  • (e) Pub. L. 94–455 struck out “and educational institution” after “Student” in heading, substituted in subpars. (A) and (B)…

§ 152 Dependent defined

  • (a) Pub. L. 94–455, § 1901(b)(7)(B), substituted “section 143” for “section 153”.
  • (a) Pub. L. 94–455, § 1901(a)(24)(A), struck out par. (10) relating to descendents of a taxpayer, who were members of…
  • (b)(3) Pub. L. 94–455, § 1901(a)(24)(B), among other changes struck out “of the Canal Zone, or of the Republic of Panama”…
  • (c)(4) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (d) Pub. L. 94–455, § 1901(b)(8)(A), substituted “organization described in section 170(b)(1)(A)(ii)” for “institution (as…
  • (e)(2)(B) Pub. L. 94–455, § 2139(a), substituted “each” for “all”.
  • (e)(3) (e)(5) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 153 Cross references

  • § 153 Pub. L. 94–455, § 1901(b)(7)(C), added par. (5).

§ 162 Trade or business expenses

  • (a) Pub. L. 94–455, § 1901(c)(4), struck out reference to Territory in provisions following par. (3).
  • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out in pars. (1) and (2) “or his delegate” after “Secretary”.

§ 163 Interest

  • (b)(1) Pub. L. 94–455, § 1901(b)(8)(C), substituted “organization described in section 170(b)(1)(A)(ii) and which is provided…
  • (d)(1) Pub. L. 94–455, § 209(a)(1), among other changes, substituted in subpar. (A) “$10,000” for “$25,000” and “$5,000” for…
  • (d)(2) Pub. L. 94–455, § 209(a)(1), among other changes, struck out provisions relating to the limitation on the amount of…
  • (d)(3)(A) Pub. L. 94–455, § 209(a)(2), inserted provision relating to determination of the amount of net investment income where…
  • (d)(3)(B) Pub. L. 94–455, §§ 205(c)(3), 1901(b)(3)(K), substituted “1250, and 1254” for “and 1250”, and “ordinary income” for…
  • (d)(3) Pub. L. 94–455, § 209(a)(3), substituted “limitation in paragraph (1)” for “limitations in paragraphs (1) and (2)(A)”.
  • (d)(4)(B) (d)(4)(C) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (d)(5) Pub. L. 94–455, § 209(a)(4), (5), redesignated par. (6) as (5) and inserted provision relating to the application of…
  • (d)(5) Pub. L. 94–455, § 1901(b)(3)(K), directed the amendment of par. (5) by substituting “ordinary income” for “gain from…
  • (d) Pub. L. 94–455, §§ 209(a)(4), 1906(b)(13)(A), redesignated par. (7) as (6) and struck out in provision following…
  • (d) Pub. L. 94–455, § 209(a)(6), added par. (7). Former par. (7) redesignated (6).

§ 164 Taxes

  • (d)(2) Pub. L. 94–455, § 1901(a)(25), redesignated subpar. (D) as (B), and struck out subpar. (B) which related to the taxable…
  • (f) (g) Pub. L. 94–455, § 1951(b)(3)(A), redesignated subsec. (g) as (f). Former subsec. (f), which related to payments for…

§ 165 Losses

  • (i) (j) Pub. L. 94–455 redesignated subsec. (j) as subsec. (i). Former subsec. (i), which related to property confiscated by…

§ 166 Bad debts

  • (a)(2) (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (d)(1)(B) Pub. L. 94–455, § 1401(b)(1)(A), (2), provided that “6 months” would be changed to “9 months” for taxable years…
  • (f) Pub. L. 94–455, §§ 605(a), 1906(b)(13)(A), redesignated subsec. (g) as (f) and struck out “or his delegate” after…
  • § 166 Pub. L. 94–455, § 605(a), redesignated subsecs. (g) and (h) as (f) and (g), respectively.

§ 167 Depreciation

  • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (d) Pub. L. 94–455, §§ 1901(a)(27)(A), 1906(b)(13)(A), substituted “after August 16, 1954” for “after the date of enactment…
  • (e) Pub. L. 94–455, §§ 202(c)(3), 1906(b)(13)(A), substituted in par. (3) “beginning after December 31, 1975” for…
  • (f)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (f)(2) Pub. L. 94–455, § 1901(a)(27)(B), substituted “October 16, 1962” for “the date of enactment of the Revenue Act of 1962”.
  • (i) Pub. L. 94–455, § 1906(b)(13)(A), struck out in pars. (1) and (2) “or his delegate” after “Secretary”.
  • § 167 Pub. L. 94–455, § 1906(b)(13)(A), struck out in pars. (1), (4)(B), (5)(C), and (6)(A) “or his delegate” after…
  • § 167 Pub. L. 94–455, §§ 203(a)(1), 1906(b)(13)(A), substituted reference to January 1, 1978 for reference to January 1, 1976…
  • § 167 Pub. L. 94–455, § 203(a)(2), substituted “$20,000” for “$15,000”.
  • § 167 Pub. L. 94–455, §§ 203(a)(3), 1906(b)(13)(A), substituted “the Leased Housing Program under section 8 of the United…
  • § 167 Pub. L. 94–455, § 203(a)(4), added subpar. (D).
  • § 167 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • § 167 Pub. L. 94–455, §§ 1901(a)(27)(C), 1906(b)(13)(A), substituted “before June 29, 1970,” for “within 180 days after the…
  • § 167 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • § 167 Pub. L. 94–455, § 1906(b)(13)(A), struck out in pars. (1) and (3) “or his delegate” after “Secretary”.
  • § 167 Pub. L. 94–455, § 2124(c)(1), added subsec. (n). Former subsec. (n) redesignated (p).
  • § 167 Pub. L. 94–455, § 2124(d)(1), added subsec. (o).
  • § 167 Pub. L. 94–455, § 2124(c)(1), redesignated former subsec. (n) as (p).

§ 169 Amortization of pollution control facilities

  • (b) (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (d)(1) Pub. L. 94–455, §§ 1906(b)(13)(A), 2112(b), substituted in provisions preceding subpar. (A) “January 1, 1976,” for…
  • (d)(4) Pub. L. 94–455, § 2112(c), among other changes, struck out provisions relating to treatment facilities placed in…

§ 170 Charitable, etc., contributions and gifts

  • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (b)(1)(A)(vii) Pub. L. 94–455, § 1901(a)(28)(A)(iii), substituted “subparagraph (D)” for “subparagraph (E)” after “described in”.
  • (b)(1)(B)(ii) Pub. L. 94–455, § 1901(a)(28)(A)(iv), substituted “subparagraph (C)” for “subparagraph (D)” after “without regard to”.
  • (b)(1)(C) Pub. L. 94–455, § 1901(a)(28)(A)(ii), struck out subpar. (C) which related to unlimited deductions for certain…
  • (b)(1)(D) (b)(1)(E) (b)(1)(F) Pub. L. 94–455, § 1901(a)(28)(A)(ii), redesignated subpars. (D) to (F) as (C) to (E), respectively.
  • (c) Pub. L. 94–455, § 1901(a)(28)(A)(v), substituted “subsection (g)” for “subsection (h)” after “amount treated under”.
  • (c)(2)(B) Pub. L. 94–455, § 1313(b)(1), inserted “or to foster national or international amateur sports competition (but only if…
  • (d)(1)(A) Pub. L. 94–455, § 1901(a)(28)(B), struck out “(30 percent in the case of a contribution year beginning before January…
  • (e)(1) Pub. L. 94–455, § 205(c)(1)(A), substituted “1252(a), or 1254(a)” for “or 1252(a)” after “1251(c)”.
  • (e)(1)(B)(ii) Pub. L. 94–455, § 1901(a)(28)(A)(vi), substituted “subsection (b)(1)(D)” for “subsection (b)(1)(E)” after “foundation…
  • (e)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (e)(3) Pub. L. 94–455, § 2135(a), added par. (3).
  • (f)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (f)(3) Pub. L. 94–455, § 2124(e)(1), added subpars. (B)(iii), (iv), and (C).
  • (f)(4) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (f)(6) Pub. L. 94–455, §§ 1307(c), 1901(a)(28)(A)(i), added par. (6). Former par. (6), which related to the partial reduction…
  • (g) Pub. L. 94–455, § 1901(a)(28)(A)(i), struck out subsec. (g) which related to application of unlimited charitable…
  • (g)(1)(B) Pub. L. 94–455, § 1901(b)(8)(A), substituted “educational organization described in section 170(b)(1)(A)(ii)” for…
  • (h) Pub. L. 94–455, § 1901(a)(28)(A)(i), (C), redesignated subsec. (i) as (h), and struck out “64 Stat. 996” after “Act of…
  • (i) Pub. L. 94–455, § 1901(a)(28)(A)(i), (D), redesignated subsec. (j) as (i) and substituted “6973 of title 10, United…
  • (j) Pub. L. 94–455, § 1901(a)(28)(A)(i), redesignated subsec. (j) as (i).

§ 171 Amortizable bond premium

  • (a)(1) Pub. L. 94–455, § 1901(b)(1)(E)(i), substituted “Taxable bonds” for “Interest wholly or partially taxable” after “(1)”.
  • (a)(2) Pub. L. 94–455, § 1901(b)(1)(E)(ii), substituted “Tax-exempt bonds” for “Interest wholly tax-exempt” after “(2)”.
  • (a)(3) Pub. L. 94–455, § 1901(b)(1)(E)(iii), redesignated par. (4) as (3). Former par. (3), relating to adjustment of credit…
  • (a) Pub. L. 94–455, § 1901(b)(1)(E)(iii), redesignated par. (4) as par. (3).
  • (b)(1)(B)(i) Pub. L. 94–455, § 1951(b)(5)(A)(ii), substituted “clause (ii) applies, or” for “clause (ii) or (iii) applies” after…
  • (b)(1)(B)(ii) Pub. L. 94–455, §§ 1901(b)(1)(E)(iv), 1951(b)(5)(A)(iii), substituted “subsection (a)(1)” for “subsection (c)(1)(B)”…
  • (b)(1)(B) Pub. L. 94–455, § 1951(b)(5)(A)(i), struck out cl. (iii) relating to certain bonds acquired before 1958.
  • (b)(2) Pub. L. 94–455, § 1951(b)(5)(A)(iv), struck out “or (iii)” after “paragraph (1)(B)(ii)”.
  • (b)(3)(B) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c)(1) Pub. L. 94–455, § 1901(b)(1)(E)(v), substituted “In the case of bonds the interest on which is not excludible from…
  • (c)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” in three places after “Secretary”.

§ 172 Net operating loss deduction

  • (b)(1)(B) Pub. L. 94–455, § 806(a), inserted “Except as provided in subparagraphs (C), (D), (E), and (F), a net operating loss…
  • (b)(1)(C) Pub. L. 94–455, §§ 806(b)(1), 1901(a)(29)(C)(ii), inserted “For any taxable year ending after December 31, 1975, the…
  • (b)(1)(D) Pub. L. 94–455, §§ 1901(a)(29)(C)(iii), 2126, substituted “subsection (h)” for “subsection (k)” after “as defined in”…
  • (b)(1) Pub. L. 94–455, § 1606(b), added subpar. (E).
  • (b)(2) Pub. L. 94–455, § 1901(a)(29)(C)(iv), substituted “subsection (g)” for “subsections (i) and (j)” after “provided in”.
  • (b)(3) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (b)(3) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” in two places after “Secretary”.
  • (b)(3) Pub. L. 94–455, § 1901(a)(29)(C)(iii), substituted “subsection (h)” for “subsection (k)” after “as defined in”.
  • (b)(3) Pub. L. 94–455, § 1906(b)(13)(A), struck out “Or his delegate” in two places after “Secretary”.
  • (b)(3) Pub. L. 94–455, §§ 806(c), 1901(a)(29)(A)(ii), added subpar. (E). Former subpar. (E), which related to applicability of…
  • (b)(3) Pub. L. 94–455, § 1901(a)(29)(A)(ii), struck out subpar. (F) which defined “class of products” and provided for the use…
  • (c) Pub. L. 94–455, § 1901(a)(29)(B), struck out “(for any taxable year ending after December 31, 1953)” after “means”.
  • (d)(5) (d)(6) Pub. L. 94–455, § 1052(c)(3), struck out par. (5) relating to special deductions for corporations concerning partially…
  • (d)(7) Pub. L. 94–455, § 1606(c), added par. (7).
  • (e) Pub. L. 94–455, § 1901(a)(29)(D), struck out “The preceding sentence shall apply with respect to all taxable years…
  • (f) Pub. L. 94–455, § 1901(a)(29)(C)(i), redesignated subsec. (h) as (f). Former subsec. (f), relating to net operating…
  • (g) Pub. L. 94–455, § 1901(a)(29)(C)(i), redesignated subsec. (j) as (g). Former subsec. (g), relating to special…
  • (g) Pub. L. 94–455, § 806(b)(2), added subpar. (C).
  • (g) Pub. L. 94–455, § 1901(a)(29)(E), struck out par. (4) relating to carryover of net operating loss for certain regulated…
  • § 172 Pub. L. 94–455, § 1901(a)(29)(C)(i), redesignated subsec. (k) as (h). Former subsec. (h) redesignated (f).
  • § 172 Pub. L. 94–455, § 1901(a)(29)(C)(i), redesignated subsec. (l) as (i). Former subsec. (i), relating to carryback of net…
  • § 172 Pub. L. 94–455, § 1901(a)(29)(C)(i), redesignated subsecs. (j) to (l) as (g) to (i), respectively.

§ 173 Circulation expenditures

  • § 173 Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.

§ 174 Amortization of research and experimental expenditures

  • (a)(2)(A) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (a)(2)(A) Pub. L. 94–455, § 1901(a)(30), substituted “August 16, 1954” for “the date on which this title is enacted” after “ends…
  • (a) (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 175 Soil and water conservation expenditures; endangered species recovery expenditures

  • (d)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (d)(1) Pub. L. 94–455, § 1901(a)(30), substituted “August 16, 1954” for “the date on which this title is enacted” after “and…
  • (d)(2) (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 179 Election to expense certain depreciable business assets

  • (c)(1) (c)(2) (d)(6)(B) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (d)(8) (d)(9) Pub. L. 94–455, § 213(a), added par. (8) and redesignated former par. (8) as par. (9).
  • (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 180 Expenditures by farmers for fertilizer, etc.

  • (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 183 Activities not engaged in for profit

  • (d) (e)(3) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (e)(4) Pub. L. 94–455, § 214(a), added par. (4).

§ 190 Expenditures to remove architectural and transportation barriers to the handicapped and elderly

§ 213 Medical, dental, etc., expenses

  • (d)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • § 213 Pub. L. 94–455, § 504(c)(1), substituted “a credit under section 44A” for “a deduction under section 214” after…

§ 216 Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder

  • (b)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (b)(5) Pub. L. 94–455, § 2101(f), added par. (5).
  • (c) Pub. L. 94–455, §§ 1906(b)(13)(A), 2101(b), struck out “or his delegate” after “Secretary” and inserted at end “The…

§ 217 Moving expenses

  • (b) Pub. L. 94–455, § 506(b)(1), (2), substituted “$1,500” for “$1,000” after “(1) shall not exceed” and “$3,000” for…
  • (b) Pub. L. 94–455, § 506(b)(3), substituted “ ‘$750’ for ‘$1,500’ ” for “ ‘$500’ for ‘$1,000’ ” after “applied by…
  • (c)(1)(A) (c)(1)(B) Pub. L. 94–455, § 506(a), substituted “35” for “50” after “at least”.
  • (g) (h) Pub. L. 94–455, §§ 506(c), 1906(b)(13)(A), added subsec. (g), redesignated former subsec. (g) as (h) and struck out “or…

§ 219 Retirement savings

  • (a) Pub. L. 94–455, § 1501(b)(4)(B), substituted “for” for “during” after “paid in cash”.
  • (b)(2) Pub. L. 94–455, § 1901(a)(32), substituted “subdivision” for “division” after “State or political”.
  • (b)(5) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (b) Pub. L. 94–455, § 1501(b)(4)(B), added par. (6).
  • (c)(2) Pub. L. 94–455, § 1501(b)(4)(C), inserted “For purposes of this section, the determination of whether an individual is…
  • (c) Pub. L. 94–455, § 1501(b)(4)(D), added par. (3).
  • (c) Pub. L. 94–455, § 1503(a), added par. (4).

§ 226 Cross reference

  • § 226 Pub. L. 94–455 renumbered section 220 of this title as this section.

§ 243 Dividends received by corporations

  • (a)(2) Pub. L. 94–455, § 1901(a)(34)(A), inserted “(15 U.S.C. 661 and following)” after “Small Business Investment Act of…
  • (b)(1) Pub. L. 94–455, § 1051(f)(1), inserted “either” at end of subpar. (A), substituted a comma for a period and inserted…
  • (b)(2) (b)(3) (b) Pub. L. 94–455, title XIX, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (b)(2)(A) Pub. L. 94–455, § 1901(a)(34)(B), struck out “(except that in the case of a taxable year of a member beginning in 1963…
  • (b)(3)(B) Pub. L. 94–455, § 1031(b)(2), substituted “election under section 901(a) (relating to allowance of foreign tax credit)”…
  • (b)(3)(C) Pub. L. 94–455, §§ 1901(b)(1)(J)(ii), (21)(A)(i), 1906(b)(3)(C)(ii), struck out cl. (ii) which set a $100,000…
  • (b) Pub. L. 94–455, § 1051(f)(2), inserted “, 1504(b)(4),” after “sections 1504(b)(2)”.

§ 246 Rules applying to deductions for dividends received

  • (a) Pub. L. 94–455, § 1051(f)(3), struck out references to dividends from corporations organized under the China Trade Act…
  • (c)(3) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 248 Organizational expenditures

  • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c) Pub. L. 94–455, § 1901(a)(36), substituted “August 16, 1954” for “the date of enactment of this title”.

§ 249 Limitation on deduction of bond premium on repurchase

  • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 263 Capital expenditures

  • (a)(1)(F) Pub. L. 94–455, § 2122(b)(2), added subpar. (F).
  • (a) Pub. L. 94–455, § 1904(b)(10)(A)(i)(I), struck out par. (3) which provided that no deduction be allowed for amounts…
  • (d) Pub. L. 94–455, §§ 1904(b)(10)(A)(i)(I), (II), 1906(b)(13)(A), redesignated subsec. (e) as (d) and struck out “or his…
  • (e) Pub. L. 94–455, §§ 1904(b)(10)(A)(i)(I), 1906(b)(13)(A), redesignated subsec. (f) as (e) and struck out “or his…
  • (f) Pub. L. 94–455, §§ 1701(a), 1904(b)(10)(A)(i)(I), added subsec. (f). Former subsec. (f) redesignated (e).

§ 265 Expenses and interest relating to tax-exempt income

  • § 265 Pub. L. 94–455, §§ 1901(a)(37), 1906(b)(13)(A), struck out “(other than obligations of the United States issued after…
  • § 265 Pub. L. 94–455, § 2137(e), added pars. (3) and (4).

§ 266 Carrying charges

  • § 266 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 269 Acquisitions made to evade or avoid income tax

  • (a) (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
  • (c) Pub. L. 94–455, § 1901(a)(38), struck out subsec. (c) relating to presumptions in the case of disproportionate purchase…

§ 271 Debts owed by political parties, etc.

  • (c) Pub. L. 94–455 added subsec. (c).

§ 273 Holders of life or terminable interest

  • § 273 Pub. L. 94–455 struck out reference to amounts paid under laws of a Territory.

§ 274 Disallowance of certain entertainment, etc., expenses

  • (c)(1) (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (h) Pub. L. 94–455, § 602(a), added subsec. (h). Former subsec. (h) redesignated (i).
  • (i) Pub. L. 94–455, §§ 602(a), 1906(b)(13)(A), redesignated former subsec. (h) as (i) and struck out “or his delegate”…

§ 275 Certain taxes

  • (a)(1)(C) Pub. L. 94–455, § 1901(a)(39), struck out “, and corresponding provisions of prior revenue laws” after “under section…
  • (a)(6) Pub. L. 94–455, §§ 1307(d)(2)(A), 1605(b)(1), inserted reference to chapters 41 and 44.

§ 279 Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation

  • (c)(3)(B) (g) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.

§ 280B Demolition of structures

§ 281 Terminal railroad corporations and their shareholders

  • (d)(1)(A) Pub. L. 94–455, § 1901(a) (40)(A), inserted “(49 U.S.C. 1 and following)” after “Interstate Commerce Act”.
  • (e) § 281 Pub. L. 94–455, §§ 1901(a)(40)(B), 1906(b)(13)(A), redesignated subsec. (f) as (e) and struck out “or his delegate”…

§ 301 Distributions of property

  • (b)(1) Pub. L. 94–455, § 205(c)(1)(B), substituted “1252(a), or 1254(a)” for “or 1252(a)”.
  • (b)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (d) Pub. L. 94–455, § 205(c)(1)(C), substituted “1252(a), or 1254(a)” for “or 1252(a)”.
  • (e) Pub. L. 94–455, § 1901(a)(41), (b)(32)(A), redesignated subsec. (g) as (e). Former subsec. (e), which related to…
  • (f) Pub. L. 94–455, § 1901(b)(32)(A), struck out subsec. (f) which related to special rules for distribution of antitrust…
  • § 301 Pub. L. 94–455, § 1901(b)(32)(A), redesignated subsec. (g) as (e).

§ 302 Distributions in redemption of stock

  • (c)(2) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

§ 303 Distributions in redemption of stock to pay death taxes

  • (b)(1)(C) Pub. L. 94–455, § 2004(e)(1), added subpar. (C).
  • (b)(2)(A) Pub. L. 94–455, § 2004(e)(2)(A), substituted provisions limiting the applicability of subsec. (a) to corporate…
  • (b)(2)(B) Pub. L. 94–455, § 2004(e)(2)(B), substituted “the 50 percent requirement” for “the 35 percent and 50 percent…
  • (b)(3) (b)(4) Pub. L. 94–455, § 2004(e)(3), added pars. (3) and (4).
  • (c) Pub. L. 94–455, § 2004(e)(4), substituted “limitation specified in subsection (b)” for “limitation specified in…
  • (d) Pub. L. 94–455, § 2006(b)(4), added subsec. (d).

§ 305 Distributions of stock and stock rights

  • (b)(5) (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 306 Dispositions of certain stock

  • (a)(1)(A) (a)(1)(B)(i) Pub. L. 94–455, § 1901(b)(3)(J), substituted “ordinary income” for “gain from the sale of property which is not a…
  • (b)(4) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (f) Pub. L. 94–455, § 1901(b)(3)(J), substituted “ordinary income” for “gain from the sale of property which is not a…

§ 307 Basis of stock and stock rights acquired in distributions

  • (a) (b)(2) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 311 Taxability of corporation on distribution

  • § 311 Pub. L. 94–455, § 1901(a) (42)(A), substituted “then a gain shall be recognized” for “then again shall be recognized”.

§ 312 Effect on earnings and profits

  • (c) Pub. L. 94–455, § 205(c)(1)(D), substituted “1252(a), or 1254(a)” for “or 1252(a)”.
  • (d)(1) Pub. L. 94–455, § 1901(a)(43)(A), substituted “this title” for “this Code” wherever appearing.
  • (h) Pub. L. 94–455, §§ 1901(a)(43)(B), 1906(b)(13)(A), redesignated subsec. (i) as (h) and struck out “or his delegate”…
  • (i) Pub. L. 94–455, § 1901(a)(43)(B), (C), redesignated subsec. (j) as (i), and, among other changes, substituted…
  • (j) Pub. L. 94–455, §§ 1901(a)(43)(D), (b)(32)(B)(i), 1906(b)(13)(A), redesignated subsec. (l) as (j), struck out “or his…
  • (k) Pub. L. 94–455, §§ 1901(b)(32)(B)(i), 1906(b)(13)(A), redesignated subsec. (m) as (k) and struck out “or his delegate”…
  • (l) Pub. L. 94–455, § 1901(b)(32)(B)(i), redesignated subsec. (l) as (j).
  • (m) Pub. L. 94–455, § 1901(b)(32)(B)(i), redesignated subsec. (m) as (k).

§ 316 Dividend defined

  • (b)(2)(B)(ii) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (b)(3) Pub. L. 94–455, § 1601(d), added par. (3).

§ 331 Gain or loss to shareholder in corporate liquidations

  • (c) Pub. L. 94–455 substituted “reference” for “references” in heading and struck out cross reference relating to general…

§ 332 Complete liquidations of subsidiaries

  • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 334 Basis of property received in liquidations

  • (b)(2) Pub. L. 94–455, §§ 1901(a)(45), 1906(b)(13)(A), struck out in subpar. (A) provision relating to distributions made…

§ 351 Transfer to corporation controlled by transferor

  • (a) Pub. L. 94–455, § 1901(a)(48)(A), struck out “(including, in the case of transfers made on or before June 30, 1967, an…
  • (d) Pub. L. 94–455, § 1901(a)(48)(B), among other changes, substituted “Exception” for “Application of June 30, 1967, date”…

§ 355 Distribution of stock and securities of a controlled corporation

  • (a)(1)(D)(ii) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 358 Basis to distributees

  • (b)(1) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 362 Basis to corporations

  • (c)(2)(B) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c) Pub. L. 94–455, § 2120(b), added par. (3).

§ 367 Foreign corporations

  • § 367 Pub. L. 94–455, among other changes, inserted provisions permitting nonrecognition of gain if a request for a ruling…

§ 368 Definitions relating to corporate reorganizations

  • (a)(2)(F) Pub. L. 94–455, § 2131(a), added subpar. (F).
  • (c) Pub. L. 94–455, § 806(f)(1), which substituted “this part, and Part V,” for “and this part,” was repealed by Pub. L.…

§ 381 Carryovers in certain corporate acquisitions

  • (b)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c)(3) Pub. L. 94–455, § 1901(b)(33)(N), substituted in subpars. (B) and (C) “capital gain net income” for “net capital gain”.
  • (c)(4) (c)(5) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c)(10) Pub. L. 94–455, § 1901(b)(21(B), among other changes, substituted reference to section 616 (relating to certain…
  • (c)(15) Pub. L. 94–455, § 1901(b)(17), substituted “subsection (c)” for “subsections (b)(7) and (c)”.
  • (c)(20) Pub. L. 94–455, § 1901(a)(54), struck out par. (20) which related to carry-over of unused pension trust deductions in…
  • (c)(21) Pub. L. 94–455, § 1901(b)(16), struck out par. (21) which related to pre-1954 adjustments resulting from change in…
  • (c)(22) (c)(23) (c)(24) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c)(25) Pub. L. 94–455, § 1601(e), added par. (25).

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

  • § 382 Pub. L. 94–455, § 806(e), which amended section generally, substituting provisions relating to special limitations on…

§ 383 Special limitations on certain excess credits, etc.

  • § 383 Pub. L. 94–455, §§ 1031(b)(5), 1906(b)(13)(A), struck out “or his delegate” after “Secretary”, and substituted “section…
  • § 383 Pub. L. 94–455, § 806(f)(2), which substituted, in sections 383 as related to section 382(a) and (b) of this title…

§ 385 Treatment of certain interests in corporations as stock or indebtedness

  • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 401 Qualified pension, profit-sharing, and stock bonus plans

  • (a) Pub. L. 94–455, §§ 803(b)(2), 1901(a)(56), 1906(b)(13)(A), struck out “or his delegate” after “Secretary” in pars. (5)…
  • (b) (c) (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (f) Pub. L. 94–455, § 1505(b), inserted reference to contracts (other than life, health, or accident, property, casualty…
  • (h) (i) (j) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 402 Taxability of beneficiary of employees’ trust

  • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (a) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
  • (a) Pub. L. 94–455, §§ 1402(b)(1)(C), 1906(b)(13)(A), provided that “6 months” would be changed to “9 months” for taxable…
  • (a) Pub. L. 94–455, § 1901(a)(57)(A), substituted “basic pay” for “basic salary”, “civil service retirement laws” for…
  • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (d) Pub. L. 94–455, § 1901(a)(57)(B), struck out subsec. (d) which related to certain trust agreements made before Oct. 21…
  • (e)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (e)(4)(A) Pub. L. 94–455, § 1901(a)(57)(C)(i), substituted “Except for purposes of subsection (a)(2) and section 403(a)(2)” for…
  • (e)(4)(B) (e)(4) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (e)(4) Pub. L. 94–455, § 1402(b)(2), substituted “1 year” for “9 months”.
  • (e)(4) Pub. L. 94–455, §§ 1402(b)(1)(C), 1512(a), added subsec. (e)(4)(L) to be applicable to distributions and payments after…

§ 403 Taxation of employee annuities

  • (a)(2) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
  • (a)(2) Pub. L. 94–455, § 1402(b) (1)(D), provided that “6 months” would be changed to “9 months” for taxable years beginning…
  • (a)(4) Pub. L. 94–455, § 1901(a)(58), reenacted provisions following subpar. (C) without substantive change.
  • (a)(5) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
  • (b)(1)(A)(ii) Pub. L. 94–455, § 1901(b)(8)(A), substituted “educational organization described in section 170(b)(1)(A)(ii)” for…
  • (b)(4)(B) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (b)(7)(C) Pub. L. 94–455, § 1504(a), struck out “, and which issues only redeemable stock” after “regulated investment company…

§ 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

  • (a)(1)(B) (a)(8)(C) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (d) Pub. L. 94–455, § 1901(a)(59), struck out subsec. (d) which related to the taxability of the beneficiary under certain…
  • (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (e) Pub. L. 94–455, § 1502(a)(2), inserted provisions following subpar. (B).

§ 406 Employees of foreign affiliates covered by section 3121(l) agreements

  • (b)(2)(A) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 407 Certain employees of domestic subsidiaries engaged in business outside the United States

  • (b)(2) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 408 Individual retirement accounts

  • (a)(2) (a)(6) (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c)(2) Pub. L. 94–455, § 1501(b)(2), substituted “member (or spouse of an employee or member)” for “member”.
  • (d)(1) Pub. L. 94–455, § 1501(b)(10), substituted “Notwithstanding any other provision of this title (including chapters 11…
  • (d)(4) Pub. L. 94–455, § 1501(b)(5), as amended by Pub. L. 95–600, § 703(c)(4), inserted reference to section 220 and…
  • (h) (i) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 410 Minimum participation standards

  • (a)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (a)(5)(C) (a)(5)(D) Pub. L. 94–455, § 1901(a)(61)(A), substituted “purposes of paragraph (1)” for “purposes of subsection (a)(1)”.
  • (b)(1)(B) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c)(1)(C) Pub. L. 94–455, § 1901(a)(61)(B), substituted “September 2, 1974,” for “the date of the enactment of the Employee…
  • (c)(2) Pub. L. 94–455, § 1901(a)(61)(C), substituted “September 1, 1974” for “the day before the date of the enactment of this…
  • (d)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 411 Minimum vesting standards

  • (a) Pub. L. 94–455, §§ 1901(a)(62)(A)–(C), 1906(b)(13)(A), substituted “paragraph (8)” for “subsection (a)(8)” in…
  • (b)(1)(D)(i) Pub. L. 94–455, § 1901(a)(62)(D), substituted reference to Sept. 2, 1974, for reference to the date of enactment of the…
  • (c)(2)(B) (d)(2) (d)(3) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (e)(1)(C) Pub. L. 94–455, § 1901(a)(62)(D), substituted reference to Sept. 2, 1974, for reference to the date of enactment of the…
  • (e)(2) Pub. L. 94–455, § 1901(a)(62)(E), substituted reference to Sept. 1, 1974, for reference to the date before the date of…

§ 412 Minimum funding standards

  • (a) (b) (c) (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • § 412 Pub. L. 94–455, § 1901(a)(63), substituted reference to Sept. 2, 1974, for reference to the date of enactment of the…
  • § 412 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 413 Collectively bargained plans, etc.

  • (b) (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 414 Definitions and special rules

  • (a) (b) (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (f) Pub. L. 94–455, § 1901(a)(64)(A), substituted “Plan” for “plan” in heading.
  • (g)(2)(C) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (l) Pub. L. 94–455, § 1901(a)(64)(B), substituted reference to Sept. 2, 1974, for reference to the date of enactment of the…

§ 415 Limitations on benefits and contribution under qualified plans

  • (a)(2) Pub. L. 94–455, § 1501(b)(3)(A), substituted “Except as provided in paragraph (3), in the case” for “In the case”.
  • (a) Pub. L. 94–455, § 1501(b)(3)(B), added par. (3).
  • (b)(2)(A) Pub. L. 94–455, § 1901(a)(65)(A), inserted closing parenthesis after “409(b)(3)(C)”.
  • (b)(2)(B) Pub. L. 94–455, §§ 1901(a)(65)(B), 1906(b)(13)(A), struck out “or his delegate” after “Secretary” and substituted…
  • (b)(2)(C) (b)(6) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c)(4) Pub. L. 94–455, §§ 1901(b)(8)(D), 1906(b)(13)(A), substituted “educational organizations” for “educational…
  • (c)(5) Pub. L. 94–455, § 1502(a)(1), added par. (5).
  • (c)(6) Pub. L. 94–455, § 803(f)(1), added par. (6).
  • (c)(7) Pub. L. 94–455, § 1511(a), added par. (7).
  • (d)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (e) Pub. L. 94–455, § 803(f)(2), substituted “with the employer determined without regard to paragraph (6) of such…
  • (e) Pub. L. 94–455, § 803(b)(4), substituted “For purposes of this section” for “For purposes of this subsection”.
  • (g) (i) (j) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 423 Employee stock purchase plans

  • (a)(1) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
  • (a)(1) Pub. L. 94–455, § 1402(b)(1)(E), provided that “6 months” would be changed to “9 months” for taxable years beginning in…

§ 441 Period for computation of taxable income

  • (f)(3) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 442 Change of annual accounting period

  • § 442 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 443 Returns for a period of less than 12 months

  • (a)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (a) Pub. L. 94–455, § 1204(c)(2), struck out par. (3) which made termination of taxpayer’s taxable year under section 6851…
  • (b)(2)(D) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (d) Pub. L. 94–455, § 301(e), substituted “$10,000” for “$30,000”.
  • (e) Pub. L. 94–455, § 1607(b)(1)(C), substituted “section 857(b)(2)(C)” for “section 857(b)(2)(D)”.

§ 446 General rule for methods of accounting

  • (b) (c) (e) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 447 Method of accounting for corporations engaged in farming

§ 451 General rule for taxable year of inclusion

  • (d) Pub. L. 94–455, §§ 1906(b)(13)(A), 2102(a), (b), inserted reference to disaster payments in heading, provided that…
  • (e) Pub. L. 94–455, § 2141(a), added subsec. (e).

§ 454 Obligations issued at discount

  • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” in two places.
  • (b)(2) Pub. L. 94–455, § 1901(c)(2), struck out “, a Territory,” after “a State”.

§ 455 Prepaid subscription income

  • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
  • (c)(3)(B) Pub. L. 94–455, § 1901(a)(67), substituted “for his first taxable year in which he receives prepaid subscription income…

§ 456 Prepaid dues income of certain membership organizations

  • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
  • (c)(3)(B) Pub. L. 94–455, § 1901(a)(68), substituted “for its first taxable year” for “for its first taxable year (i) which…

§ 461 General rule for taxable year of deduction

  • (c)(2) (c) Pub. L. 94–455, §§ 1901(a)(69)(A), (B), 1906(b)(13)(A), redesignated par. (3) as (2), substituted “in which he” for…
  • (d) (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
  • (g) Pub. L. 94–455, § 208(a), added subsec. (g).

§ 464 Limitations on deductions for certain farming expenses

§ 465 Deductions limited to amount at risk

§ 471 General rule for inventories

  • § 471 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

§ 472 Last-in, first-out inventories

  • (a) (c) (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
  • (f) Pub. L. 94–455, § 1901(b)(36)(A), struck out subsec. (f) which provided for a cross reference relating to involuntary…

§ 481 Adjustments required by changes in method of accounting

  • (b)(1) (b)(2) Pub. L. 94–455, § 1901(a)(70)(B), struck out “, other than the amount of such adjustments to which paragraph (4) or (5)…
  • (b) Pub. L. 94–455, § 1901(a)(70)(A), struck out par. (4) which related to special rule for pre-1954 general adjustments…
  • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 482 Allocation of income and deductions among taxpayers

  • § 482 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 483 Interest on certain deferred payments

  • (b) (c)(1)(B) (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (f) Pub. L. 94–455, § 1901(b)(3)(B), substituted “all of the gain, if any, on such” for “no part of any gain on such” and…

§ 501 Exemption from tax on corporations, certain trusts, etc.

  • (c)(3) Pub. L. 94–455, §§ 1313(a), 1307(d)(1)(A), inserted “or to foster national or international amateur sports competition…
  • (c)(17) (c)(18) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c)(20) Pub. L. 94–455, § 2134(b), added par. (20).
  • (e)(1)(A) Pub. L. 94–455, § 1312(a), inserted “clinical” after “food”.
  • (g) Pub. L. 94–455, § 2113(a), added subsec. (g) defining agricultural. Former subsec. (g) redesignated (h).
  • (h) Pub. L. 94–455, §§ 1307(a)(1), 2113(a), added subsec. (h). Former subsec. (g), relating to cross reference…
  • (i) Pub. L. 94–455, § 1307(a)(1), redesignated subsec. (h), relating to cross reference, as (i).

§ 503 Requirements for exemption

  • (a)(2) (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 504 Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities

§ 507 Termination of private foundation status

  • § 507 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

§ 508 Special rules with respect to section 501(c)(3) organizations

  • (a) Pub. L. 94–455, § 1901(a)(71)(A), struck out last sentence providing that for purposes of paragraph (2), the time…
  • (a)(1) (a)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” in three places after “Secretary”.
  • (b) Pub. L. 94–455, §§ 1901(a)(71)(A), 1906(b)(13)(A), struck out “or his delegate” in two places after “Secretary” and…
  • (c)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c)(2)(A) Pub. L. 94–455, § 1901(b)(8)(E), substituted “(A) educational organizations described in section 170(b)(1)(A)(ii), and”…
  • (c)(2)(B) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (d)(2)(A) Pub. L. 94–455, § 1901(a)(71)(C), substituted “(e)(2)” for “(e)(2)(B) and (C)” after “regard to subsection”.
  • (d)(3) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (e)(2)(A) Pub. L. 94–455, § 1901(a)(71)(B), struck out subpar. (A) relating to taxable years beginning before 1972, and…
  • (e)(2)(B) Pub. L. 94–455, § 1901(a)(71)(B), redesignated subpar. (C) as (B) and substituted “(A)” for “(B)” after “described in…
  • (e)(2) Pub. L. 94–455, § 1901(a)(71)(B), redesignated subpar. (C) as (B).

§ 512 Unrelated business taxable income

  • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (b)(13) (b)(14) Pub. L. 94–455, § 1951(b)(8)(A), redesignated pars. (15) and (16) as (13) and (14), respectively. Former pars. (13) and…
  • (b)(15) Pub. L. 94–455, §§ 1901(b)(8)(F), 1906(b)(13)(A), 1951(b)(8)(A), redesignated par. (17) as (15) and substituted in…
  • (b)(16) (b)(17) Pub. L. 94–455, § 1951(b)(8)(A), redesignated pars. (16) and (17) as (14) and (15), respectively.

§ 513 Unrelated trade or business

  • (d) Pub. L. 94–455, § 1305(a), added subsec. (d).
  • (e) Pub. L. 94–455, § 1311(a), added subsec. (e).

§ 514 Unrelated debt-financed income

  • (a)(1) (b)(3)(A) (b)(3)(B)(ii) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (b)(3)(C)(iii) Pub. L. 94–455, § 1901(a)(72)(C), substituted “(as defined in this section immediately before the enactment of the Tax…
  • (c)(1) Pub. L. 94–455, § 1901(a)(72)(A), struck out exception following subpar. (C) that in any taxable year beginning before…
  • (c)(2)(C) Pub. L. 94–455, § 1308(a), added subpar. (C).
  • (c)(7) (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (f) Pub. L. 94–455, § 1901(a)(72(B), struck out subsec. (f) relating to definition of business lease, special rules…
  • (g) Pub. L. 94–455, § 1901(a)(72)(B), struck out subsec. (g) relating to definition and special rules applicable to…
  • § 514 Pub. L. 94–455, § 1901(a)(72)(B), redesignated subsec. (h) as (f).

§ 527 Political organizations

  • (b) Pub. L. 94–455 substituted “net capital gain” for “net section 1201 gain” after “organization has a”.

§ 528 Certain homeowners associations

§ 534 Burden of proof

  • (a)(1) (a)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (b) Pub. L. 94–455, §§ 1901(a)(73)(A), 1906(b)(13)(A), struck out “In the case of a notice of deficiency to which…
  • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • § 534 Pub. L. 94–455, § 1901(a)(73)(B), struck out subsec. (e) relating to application of provisions of section.

§ 535 Accumulated taxable income

  • (b)(1) Pub. L. 94–455, §§ 1033(b)(3), 1901(a)(74), struck out “(other than the excess profits tax imposed by subchapter E of…
  • (b)(6) Pub. L. 94–455, § 1901(b)(33)(D), substituted “Net” for “Long-term” after “(6)”.
  • (b)(8) Pub. L. 94–455, § 1901(b)(20)(A), struck out par. (8) relating to allowance of deduction by bank affiliates.
  • (b)(9) (b)(10) Pub. L. 94–455, § 1901(b)(32)(C), struck out par. (9) relating to allowance of deduction for distributions of divested…

§ 537 Reasonable needs of the business

  • (b)(2) Pub. L. 94–455, § 1901(a)(75)(A), struck out “with respect to taxable years of the corporation ending after May 26…
  • (b)(4) Pub. L. 94–455, § 1901(a)(75)(B), struck out “or (2)” after “paragraph (1)”.

§ 542 Definition of personal holding company

  • (a)(2) Pub. L. 94–455, § 1901(a)(76)(A), struck out last sentence providing that the preceding sentence shall not apply in the…
  • (b)(2) Pub. L. 94–455, § 1901(a)(76)(B), struck out “other than an affiliated group of railroad corporations the common parent…
  • (c)(2) Pub. L. 94–455, § 1901(a)(76)(C), struck out “without regard to subparagraphs (D) and (E) thereof” after “meaning of…
  • (c)(8) Pub. L. 94–455, § 1901(a)(76)(D), inserted “(15 U.S.C. 661 and following)” after “Small Business Investment Act of…

§ 543 Personal holding company income

  • (a)(1) Pub. L. 94–455, § 1901(b)(32)(D), inserted in subpar. (B) “(46 U.S.C. 1161 or 1177)” after “Merchant Marine Act, 1936”…
  • (a)(5)(B) Pub. L. 94–455, § 211(a), inserted “In the case of a producer who actually participates in the production of the film…
  • (a)(6) Pub. L. 94–455, § 2106(a), redesignated existing provisions as subpars. (A), (B), and (C) and, as redesignated…
  • (b)(2)(A) (b)(2)(B) (b)(2)(D) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 545 Undistributed personal holding company income

  • (b)(1) Pub. L. 94–455, §§ 1033(b)(4), 1901(a)(77)(A), struck out “(other than excess profits tax imposed by subchapter E of…
  • (b)(2) Pub. L. 94–455, § 1901(b)(20)(B)(ii), substituted “paragraph (6)” for “paragraph (8)” after “amount disallowed under”.
  • (b)(5) Pub. L. 94–455, § 1901(b)(33)(D), substituted “Net” for “Long-term” after “(5)”.
  • (b)(6) Pub. L. 94–455, §§ 1901(b)(20)(B)(i), 1906(b)(13)(A), struck out par. (6) relating to deduction allowed to bank…
  • (b)(7) Pub. L. 94–455, § 1901(a)(77)(B), struck out par. (7) relating to payment of indebtedness incurred prior to January 1…
  • (b) Pub. L. 94–455, § 1901(b)(20)(B)(i), redesignated par. (8) as (6).
  • (b) Pub. L. 94–455, § 1951(b)(9)(A), struck out par. (9) relating to the deduction of the amount of a lien in favor of the…
  • (b) Pub. L. 94–455, § 1901(b)(32)(E), struck out par. (10) relating to deduction for distributions of divested stock, and…
  • (c) Pub. L. 94–455, § 1901(a)(77)(C), substituted “February 26, 1964” for “the date of enactment of this subsection” after…
  • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c) Pub. L. 94–455, § 1901(b)(20)(B)(iii), substituted “subsection (b)(6)” for “subsection (b)(8)” after “company income…

§ 547 Deduction for deficiency dividends

  • (c)(3) (e) (g) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
  • § 547 Pub. L. 94–455, § 1901(a)(78), struck out subsec. (h) relating to the effective date of provisions concerning deduction…

§ 561 Definition of deduction for dividends paid

  • (b) Pub. L. 94–455 redesignated existing provisions of par. (1) as subsec. (b) and struck out par. (2) relating to special…

§ 564 Dividend carryover

  • § 564 Pub. L. 94–455 struck out subsec. (c) which related to the determination of dividend carryover from taxable years to…

§ 565 Consent dividends

  • (a) (e) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 581 Definition of bank

  • § 581 Pub. L. 94–455 substituted “or of any State” for “of any State, or of any Territory” after “District of Columbia)” and…

§ 582 Bad debts, losses, and gains with respect to securities held by financial institutions

  • (c)(2) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
  • (c)(2) Pub. L. 94–455, § 1402(b)(1)(G), (2), provided that “6 months” would be changed to “9 months” for taxable years…
  • (c) Pub. L. 94–455, § 1044(a), added par. (4).

§ 584 Common trust funds

  • (a)(1) Pub. L. 94–455, § 2138, designated existing provisions relating to trustee, executor, administrator and guardian as…
  • (c)(1) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year” wherever appearing.
  • (c)(1) Pub. L. 94–455, § 1402(b)(1)(H), provided that “6 months” would be changed to “9 months” for taxable years beginning in…
  • (c)(2) Pub. L. 94–455, § 1901(b)(1)(G), struck out provisions relating to partially tax exempt interest and election of a…
  • (e) Pub. L. 94–455, § 2131(d), inserted “The admission of a participant shall be treated with respect to the participant as…
  • (g) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 585 Reserves for losses on loans of banks

  • (b)(3) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 593 Reserves for losses on loans

  • (b)(2)(A) Pub. L. 94–455, § 1901(a)(84)(A), struck from the percentage table the years 1969 to 1975, inclusive.
  • (b)(2) Pub. L. 94–455, § 1901(a)(84)(D), substituted “subsection (e)” for “subsection (f)” after “by reason of”.
  • (c)(2) Pub. L. 94–455, § 1901(a)(84)(B), added par. (2). Former par. (2), relating to allocation of pre-1963 reserves for bad…
  • (c)(3) Pub. L. 94–455, § 1901(a)(84)(B), redesignated par. (6) as par. (3). Former par. (3), relating to the method of…
  • (c) Pub. L. 94–455, § 1901(a)(84)(B), struck out par. (4) which defined “pre-1963 reserves”, and struck out par. (5) which…
  • (c) Pub. L. 94–455, § 1901(a)(84)(B), redesignated par. (6) as (3).
  • (d) (e) (f) Pub. L. 94–455, § 1901(a)(84)(C), struck out subsec. (d) relating to the determination of taxable income for taxpayer…
  • (e) (f) Pub. L. 94–455, § 1901(a)(84)(C), redesignated subsec. (f) as (e). Former subsec. (e) redesignated (d).

§ 611 Allowance of deduction for depletion

  • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 613 Percentage depletion

  • (a) Pub. L. 94–455, § 1901(b)(3)(K), substituted “ordinary income” for “gain from the sale or exchange of property which is…
  • (c)(2) (c)(4)(I) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 613A Limitations on percentage depletion in case of oil and gas wells

  • (b)(1) Pub. L. 94–455, § 1901(a)(86)(A), struck out “within the meaning of section 613(b)(1)(A)” after “determined to be a gas…
  • (c)(2) (c)(4) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c)(6)(A)(i) Pub. L. 94–455, § 1901(a)(86)(B), substituted “determined without” for “determined with”.
  • (c)(7)(D) Pub. L. 94–455, § 2115(c)(1), inserted provision relating to the method to be employed by the partners in computing the…
  • (c)(7) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c)(9) Pub. L. 94–455, § 2115(b)(1), (e), added cls. (iii) to (vi) and provision following cl. (vi).
  • (d)(1) Pub. L. 94–455, § 2115(b)(2), substituted in subpar. (A) reference to any depletion on production from an oil or gas…
  • (d)(2) Pub. L. 94–455, § 2115(a), inserted “(excluding bulk sales of such items to commercial or industrial users)” before “…
  • (d)(3) Pub. L. 94–455, § 2115(d), inserted provision following subpar. (C) relating to the determination of a significant…

§ 614 Definition of property

  • (b)(3)(A) (b)(4)(A) (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c)(2) Pub. L. 94–455, §§ 1901(a)(87)(B), 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing…
  • (c)(3) Pub. L. 94–455, § 1901(a)(87)(C), among other changes, struck out references to the first taxable year beginning after…
  • (c) Pub. L. 94–455, § 1901(a)(87)(A)(i), struck out par. (4) which related to a special rule as to deductions under section…

§ 616 Development expenditures

  • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 617 Deduction and recapture of certain mining exploration expenditures

  • (a)(2)(A) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (a)(2)(B) Pub. L. 94–455, §§ 1901(a)(89), 1906(b)(13)(A), substituted “may not be revoked unless” for “may not be revoked after…
  • (b)(2)(A) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (d)(1) Pub. L. 94–455, § 1901(b)(3)(K), substituted “ordinary income” for “gain from the sale or exchange of property which is…
  • (d)(2) (e)(2) (g)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (h)(1) Pub. L. 94–455, § 1901(b)(21)(C), substituted “and subsection (a) of section 615 (as in effect before the enactment of…
  • (h) Pub. L. 94–455, § 1901(b)(21)(D), struck out “and all amounts treated as deferred expenses which were paid or incurred”…
  • (i) Pub. L. 94–455, § 1901(b)(21)(E), added subsec. (i).

§ 631 Gain or loss in the case of timber, coal, or domestic iron ore

  • (a) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
  • (a) Pub. L. 94–455, §§ 1402(b)(1)(I), (3), 1906(b)(13)(A), provided that “6 months” would be changed to “9 months” for…
  • (b) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
  • (b) Pub. L. 94–455, § 1402(b)(1)(I), provided that “6 months” would be changed to “9 months” for taxable years beginning in…
  • (c) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
  • (c) Pub. L. 94–455, § 1402(b)(1)(I), provided that “6 months” would be changed to “9 months” for taxable years beginning in…

§ 636 Income tax treatment of mineral production payments

  • (e) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 641 Imposition of tax

  • (c) Pub. L. 94–455 added subsec. (c).

§ 642 Special rules for credits and deductions

  • (a) Pub. L. 94–455, § 1901(b)(1)(H)(i), redesignated former pars. (2) and (3) as (1) and (2), respectively. Former par.…
  • (c)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c)(3) (c)(4) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
  • (c)(3) (c)(4) Pub. L. 94–455, § 1402(b)(1)(J), provided that “6 months” would be changed to “9 months” for taxable years beginning in…
  • (c)(5) (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (f) Pub. L. 94–455, §§ 1906(b)(13)(A), 1951(c)(2)(B), 2124(a)(3)(B), substituted “sections 169, 184, 187, 188, and 191” for…
  • (g) Pub. L. 94–455, §§ 1906(b)(13)(A), 2009(d), inserted “(or as an offset against the sales price of property in…
  • (h) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 643 Definitions applicable to subparts A, B, C, and D

  • (a)(6)(C) Pub. L. 94–455, § 1013(c)(1), struck out “created by a United States person” after “foreign trust”.
  • (a)(6) Pub. L. 94–455, § 1013(c)(2), added subpar. (D).
  • (d) Pub. L. 94–455, § 1013(e)(2), struck out subsec. (a) which defined a foreign trust created by a United States person.

§ 652 Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only

  • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 661 Deduction for estates and trusts accumulating income or distributing corpus

  • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 662 Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus

  • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 663 Special rules applicable to sections 661 and 662

  • (b)(2) (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 664 Charitable remainder trusts

  • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 665 Definitions applicable to subpart D

  • (b) Pub. L. 94–455, § 701(b), (c), inserted provisions that for purposes of sec. 667 the amounts specified in par. (2) of…
  • (d) (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (e)(1) Pub. L. 94–455, § 701(d)(2), struck out provision that preceding taxable year does not include any taxable year of the…
  • § 665 Pub. L. 94–455, § 701(d)(3), struck out subsec. (f) which related to undistributed capital gains, and subsec. (g) which…

§ 666 Accumulation distribution allocated to preceding years

  • (e) Pub. L. 94–455 added subsec. (e).

§ 667 Treatment of amounts deemed distributed by trust in preceding years

  • § 667 Pub. L. 94–455, §§ 701(a)(1), 1014(a), substituted provisions relating to the treatment of amounts deemed distributed…

§ 668 Interest charge on accumulation distributions from foreign trusts

§ 678 Person other than grantor treated as substantial owner

  • (b) Pub. L. 94–455 substituted “if the grantor of the trust or a transferor (to whom section 679 applies) is otherwise…

§ 679 Foreign trusts having one or more United States beneficiaries

§ 683 Use of trust as an exchange fund

  • § 683 Pub. L. 94–455 substituted provisions relating to use of trust as an exchange fund for provisions setting forth rule…

§ 691 Recipients of income in respect of decedents

  • (c)(1)(B) Pub. L. 94–455, § 1901(a)(91), struck out provision that this subparagraph applies to same taxable years, and to same…
  • (c)(2)(A) Pub. L. 94–455, § 2005(a)(4)(A), substituted “Federal and State estate taxes (within the meaning of section…
  • (c)(2)(C) Pub. L. 94–455, § 2005(a)(4)(B), substituted “which bears the same ratio to the estate tax as such net value bears to…
  • (c)(3) Pub. L. 94–455, § 2006(b)(3), added par. (3).
  • (d)(3)(A) (d)(3)(B) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (e) § 691 Pub. L. 94–455, § 1951(b)(10)(A), redesignated subsec. (f) as (e) and struck out former subsec. (e) relating to certain…

§ 692 Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death

  • (b) Pub. L. 94–455 substituted “of members” for “on members” in heading.

§ 702 Income and credits of partner

  • (a)(1) (a)(2) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
  • (a)(1) (a)(2) Pub. L. 94–455, § 1402(b)(1)(L), provided that “6 months” would be changed to “9 months” for taxable years beginning in…
  • (a)(7) (a)(8) (a) Pub. L. 94–455, §§ 1901(b)(1)(I)(i), 1906(b)(13)(A), redesignated pars. (8) and (9) as (7) and (8), respectively, and…
  • (b) Pub. L. 94–455, § 1901(b)(1)(I)(ii), substituted “paragraphs (1) through (7)” for “paragraphs (1) through (8)”.

§ 703 Partnership computations

  • (a)(2) Pub. L. 94–455, § 2115(c)(2), substituted “wells” for “production subject to the provisions of section 613A(c)”.
  • (b) Pub. L. 94–455, § 1901(b)(21)(F), struck out “under section 615 (relating to pre-1970 exploration expenditures),” after…

§ 704 Partner’s distributive share

  • (a) Pub. L. 94–455, § 213(c)(2), substituted “except as otherwise provided in this chapter” for “except as otherwise…
  • (b) Pub. L. 94–455, § 213(d), among other changes, substituted “Determination of distributive share” for “Distributive…
  • (c)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (d) Pub. L. 94–455, § 213(e), inserted provision relating to the determination of the adjusted basis of a partner’s…
  • (f) Pub. L. 94–455, § 213(c)(3)(A), added subsec. (f).

§ 705 Determination of basis of partner’s interest

  • (a)(3) Pub. L. 94–455, § 2115(c)(3), added par. (3).
  • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 706 Taxable years of partner and partnership

  • (b)(1) (b)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c)(2) Pub. L. 94–455, §§ 213(c)(1), 1906(b)(13)(A), substituted “or with respect to a partner whose interest is reduced…

§ 707 Transactions between partner and partnership

  • (b)(2) Pub. L. 94–455, § 1901(b)(3)(C), substituted “as ordinary income” for “as gain from the sale or exchange of property…
  • (c) Pub. L. 94–455, § 213(b)(3), substituted “and, subject to section 263, for purposes of section 162(a)” for “and section…

§ 709 Treatment of organization and syndication fees

§ 721 Nonrecognition of gain or loss on contribution

  • § 721 Pub. L. 94–455 designated existing provisions as subsec. (a), added subsec. (a) heading “General rule”, and added…

§ 722 Basis of contributing partner’s interest

  • § 722 Pub. L. 94–455 inserted “increased by the amount (if any) of gain recognized to the contributing partner at such time”…

§ 723 Basis of property contributed to partnership

  • § 723 Pub. L. 94–455 inserted “increased by the amount (if any) of gain recognized to the contributing partner at such time”…

§ 732 Basis of distributed property other than money

  • (d) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 735 Character of gain or loss on disposition of distributed property

  • (a)(1) (a)(2) Pub. L. 94–455 substituted “as ordinary income or as ordinary loss, as the case may be” for “gain or loss from the sale…

§ 736 Payments to a retiring partner or a deceased partner’s successor in interest

  • (b)(1) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 743 Special rules where section 754 election or substantial built-in loss

  • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 751 Unrealized receivables and inventory items

  • (b)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c) Pub. L. 94–455, §§ 205(b), 1042(c)(2), 1101(d)(2), 1901(a)(93), 2110(a), in second sentence, inserted reference to…

§ 754 Manner of electing optional adjustment to basis of partnership property

  • § 754 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

§ 755 Rules for allocation of basis

  • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

§ 761 Terms defined

  • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (e) Pub. L. 94–455, § 213(c)(3)(B), added subsec. (e).

§ 831 Tax on insurance companies other than life insurance companies

  • (a) Pub. L. 94–455, § 1901(a)(107), substituted “on the taxable income” for “or the taxable income”.
  • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

§ 832 Insurance company taxable income

  • (b)(1) (b)(6) Pub. L. 94–455, § 1901(a)(108), substituted “Association” for “Convention”.
  • (c)(5)(A) Pub. L. 94–455, § 1901(b)(1)(T), struck out “or to the deductions provided in section 242 for partially tax-exempt…
  • (c)(12) Pub. L. 94–455, § 1901(b)(1)(U), struck out “partially tax-exempt interest and to” after “and following, relating to”.
  • (e)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 834 Determination of taxable investment income

  • (c)(2) Pub. L. 94–455, § 1901(b)(1)(P), struck out “partially tax-exempt interest and” before “dividends received allowed by”.
  • (c)(5) Pub. L. 94–455, § 1901(a)(105)(A), struck out “(other than obligations of the United States issued after September 24…
  • (c)(6)(A) Pub. L. 94–455, § 1901(b)(1)(Q), struck out “or to the deduction provided in section 242 for partially tax-exempt…
  • (c)(7) Pub. L. 94–455, § 1901(b)(1)(R), struck out “partially tax-exempt interest and to” after “and following, relating to”.
  • (d)(2) Pub. L. 94–455, §§ 1901(a)(105)(B), (b)(1)(S), 1906(b)(13)(A), struck out in subpar. (B) “or his delegate” after…

§ 835 Election by reciprocal

  • (a) (b) (c)(2) (e) (g) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 843 Annual accounting period

  • § 843 Pub. L. 94–455 inserted provision permitting an insurance company which joins in the filing of a consolidated return to…

§ 851 Definition of regulated investment company

  • (a)(1) Pub. L. 94–455, § 1901(a)(109)(A), struck out “54 Stat. 789;” before “15 U.S.C. 80a–1 to 80b–2)”.
  • (b)(1) (b) Pub. L. 94–455, § 1901(a)(109)(B), struck out “which began after December 31, 1941” after “previous taxable year” in…
  • (c) (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

§ 852 Taxation of regulated investment companies and their shareholders

  • (a)(1) Pub. L. 94–455, §§ 1901(b)(6)(B), 2137(a), designated existing provisions as introductory material and subpar. (A) and…
  • (a)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (b)(1) Pub. L. 94–455, § 1901(b)(1)(V), struck out provision relating to the computation of the normal tax under section 11 of…
  • (b)(2)(A) Pub. L. 94–455, § 1901(b)(33)(I), substituted “the amount of the net capital gain, if any” for “the excess, if any, of…
  • (b)(2)(D) Pub. L. 94–455, § 2137(b), inserted reference to exempt-interest dividends.
  • (b)(3)(A) Pub. L. 94–455, § 1901(b)(33)(J)(i), among other changes, struck out reference to the sum of the net short-term capital…
  • (b)(3)(B) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
  • (b)(3)(B) Pub. L. 94–455, § 1402(b)(1)(N), provided that “6 months” would be changed to “9 months” for taxable years beginning in…
  • (b)(3)(C) Pub. L. 94–455, § 1901(a)(110)(A), (b)(33)(J)(ii), substituted “net capital gain” for “excess of the net long-term…
  • (b)(3)(D)(iii) Pub. L. 94–455, § 1901(a)(110)(B)(i), struck out “by 75 percent of so much of such amounts as equals the amount subject…
  • (b)(3)(D)(v) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (b)(4) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
  • (b)(4) Pub. L. 94–455, § 1402(b)(1)(N), provided that “6 months” would be changed to “9 months” for taxable years beginning in…
  • (b)(5) Pub. L. 94–455, § 2137(c), added par. (5).
  • (d) Pub. L. 94–455, § 1901(a)(110)(C), (b)(33)(N), inserted in par. (1) “(15 U.S.C. 80a–1 and following)” after “Investment…

§ 853 Foreign tax credit allowed to shareholders

  • (d) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 855 Dividends paid by regulated investment company after close of taxable year

  • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 856 Definition of real estate investment trust

  • (a) Pub. L. 94–455, §§ 1603(a), 1604(f)(1), (2), in introductory provisions substituted “this title” for “this subtitle”…
  • (c) Pub. L. 94–455, § 1604(f)(3)(A), in introductory provision substituted “A corporation, trust, or association” for “A…
  • (c)(1) Pub. L. 94–455, §§ 1604(k)(2)(A), 1901(a)(111)(A), struck out reference to which began after Dec. 31, 1960 and inserted…
  • (c)(2) Pub. L. 94–455, §§ 1603(c)(2), 1604(a), (c)(1), in introductory provision substituted “95 percent (90 percent for…
  • (c)(3) Pub. L. 94–455, §§ 1603(c)(1), (3), 1604(c)(1), in introductory provision inserted “(excluding gross income from…
  • (c)(4) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
  • (c)(4) Pub. L. 94–455, §§ 1402(b)(1)(O), 1604(d), in subpar. (A) provided that “6 months” would be changed to “9 months” for…
  • (c)(6) Pub. L. 94–455, § 1604(e), inserted reference to options to acquire land or improvements thereon, and options to…
  • (c)(6) Pub. L. 94–455, § 1901(a)(111)(B), inserted “(15 U.S.C. 80a–1 and following)” after “, as amended”.
  • (c)(7) Pub. L. 94–455, § 1602(a), added par. (7).
  • (d) Pub. L. 94–455, § 1604(b), among other changes, inserted provisions including in definition of rents from real property…
  • (e)(1) Pub. L. 94–455, § 1603(c)(4), inserted provision relating to the exclusion, from definition of foreclosure property, of…
  • (e)(3) (e)(5) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” each time appearing.
  • (f) Pub. L. 94–455, § 1604(g), added subsec. (f).
  • (g) Pub. L. 94–455, § 1604(k)(1), added subsec. (g).

§ 857 Taxation of real estate investment trusts and their beneficiaries

  • (a) Pub. L. 94–455, §§ 1604(j), (k)(2)(B), 1906(b)(13)(A), substituted “(other than subsection (d) of this section and…
  • (b)(1) Pub. L. 94–455, § 1901(b)(1)(V), struck out provision that, for purposes of computing the normal tax under section 11…
  • (b)(2) Pub. L. 94–455, §§ 1602(b)(2), 1603(c)(5), 1606(a), (d), 1607(b)(1)(A), (2), struck out subpar. (A) which provided for…
  • (b)(3)(A) Pub. L. 94–455, § 1607(a), substituted provisions setting an alternative tax in case of capital gains under which, if…
  • (b)(3)(B) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
  • (b)(3)(B) Pub. L. 94–455, § 1402(b)(1)(P), provided that “6 months” would be changed to “9 months” for taxable years beginning in…
  • (b)(3)(C) Pub. L. 94–455, §§ 1601(c), 1607(b)(3), 1901(a)(112), (b)(33)(K), inserted “; except that, if there is an increase in…
  • (b)(4)(B)(i) Pub. L. 94–455, § 1604(c)(2), inserted reference to subparagraph (G) of section 856(c)(3).
  • (b)(5) Pub. L. 94–455, § 1602(b)(1), added par. (5). Former par. (5) redesignated (7) and amended.
  • (b)(6) Pub. L. 94–455, § 1603(b), added par. (6).
  • (b)(7) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
  • (b)(7) Pub. L. 94–455, §§ 1402(b)(1)(P), 1602(b)(1), redesignated par. (5) as (7) and provided that “6 months” would be…
  • (d) Pub. L. 94–455, § 1604(f)(3)(B), substituted “a domestic corporation, trust,” for “a domestic unincorporated trust”.
  • (e) Pub. L. 94–455, § 1605(b)(2), added subsec. (e).

§ 858 Dividends paid by real estate investment trust after close of taxable year

  • (a) Pub. L. 94–455, §§ 1604(h), 1906(b)(13)(A), inserted “(and specifies in dollar amounts)” after “to the extent the trust…

§ 859 Adoption of annual accounting period

§ 861 Income from sources within the United States

  • (a)(1) Pub. L. 94–455, §§ 1901(c)(7), 1904(b)(10)(B), struck out “, any Territory, any political subdivision of a Territory,”…
  • (a)(2)(A) Pub. L. 94–455, §§ 1051(h)(3), 1906(b)(13)(A), substituted “other than a corporation which has an election in effect…
  • (a)(2)(D) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (a)(5) (a)(6) Pub. L. 94–455, § 1901(b)(26)(A), substituted “sale or exchange” for “sale” in headings and text.
  • (a)(7) Pub. L. 94–455, § 1036(a), added par. (7).
  • (c) Pub. L. 94–455, § 1041, struck out provision that subsecs. (a)(1)(A) and (c) would cease to apply effective with…
  • (e) Pub. L. 94–455, § 1901(b)(26)(B), substituted “sale, exchange, or other disposition” for “sale or other disposition”.
  • (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 862 Income from sources without the United States

  • (a)(5) (a)(6) Pub. L. 94–455, § 1901(b)(26)(C), inserted “or exchange” after “sale”.
  • (a)(7) Pub. L. 94–455, § 1036(b), added par. (7).

§ 863 Special rules for determining source

  • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (b) Pub. L. 94–455, §§ 1901(b)(26)(C), (D), 1906(b)(13)(A), struck out “or his delegate” after “Secretary” in introductory…

§ 864 Definitions and special rules

  • (a) Pub. L. 94–455, § 1901(a)(113)(A), substituted in heading “Produced” for “Sale, etc.” and struck out in text provisions…
  • (c)(4)(B)(i) Pub. L. 94–455, § 1901(a)(113)(B), substituted “sale or exchange” for “sale”.
  • (c)(4)(B)(iii) Pub. L. 94–455, § 1901(a)(113)(B), (C), substituted “sold or exchanged” for “sold” and “sale or exchange” for “sale”…
  • (c)(5)(C) Pub. L. 94–455, § 1901(a)(113)(B), substituted “sale or exchange” for “sale” wherever appearing.

§ 871 Tax on nonresident alien individuals

  • (a)(1)(C)(i) (a)(1)(C)(ii) Pub. L. 94–455, § 1901(b)(3)(I), substituted “ordinary income” for “gain from the sale or exchange of property which is…
  • (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”, each time appearing.
  • (g) Pub. L. 94–455, § 1012(a)(2), added par. (7).

§ 873 Deductions

  • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 874 Allowance of deductions and credits

  • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 877 Expatriation to avoid tax

  • (b)(2) (e) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 879 Tax treatment of certain community income in the case of nonresident alien individuals

§ 881 Tax on income of foreign corporations not connected with United States business

  • (a)(3)(A) (a)(3)(B) Pub. L. 94–455 substituted “ordinary income” for “gain from the sale or exchange of property which is not a capital…

§ 882 Tax on income of foreign corporations connected with United States business

  • (c)(1)(A) (c)(2) (d) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 896 Adjustment of tax on nationals, residents, and corporations of certain foreign countries

  • (e) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 901 Taxes of foreign countries and of possessions of United States

  • (a) Pub. L. 94–455, §§ 1031(b)(1), 1901(b)(37)(A), struck out “under section 1333 (relating to war loss recoveries) or”…
  • (b) Pub. L. 94–455, § 1031(b)(1), struck out “applicable” after “Subject to the”.
  • (d) Pub. L. 94–455, § 1051(d)(1), struck out provisions relating to corporations receiving a large percentage of their…
  • (g) (h) Pub. L. 94–455, §§ 1051(d)(2), 1901(b)(1)(H)(iii), added subsec. (g), redesignated former subsec. (g) as (h), and, as…

§ 904 Limitation on credit

  • (a) Pub. L. 94–455, § 1031(a), struck out provisions allowing the per-country limitation, made the overall limitation…
  • (b) Pub. L. 94–455, §§ 1031(a), 1034(a), 1051(e), redesignated subsec. (c) as (b)(1), inserted provisions that the net…
  • (c) Pub. L. 94–455, § 1031(a), redesignated subsec. (d) as (c), and amended the redesignated subsec. (c) generally to…
  • (d) Pub. L. 94–455, § 1031(a), redesignated subsec. (f)(1), (2), as (d). Former subsec. (d) redesignated (c).
  • (e) Pub. L. 94–455, § 1031(a), added subsec. (e). Former subsec. (e) was eliminated in view of the amendment of subsec. (a).
  • (f) Pub. L. 94–455, §§ 1031(a), 1032(a), 1901(b)(10)(B), added subsec. (f), and substituted “section 172(h)” for “section…
  • (g) Pub. L. 94–455, §§ 1032(a), 503(b)(1), added subsec. (g). Former subsec. (f) redesignated (g), and further redesignated…
  • (h) Pub. L. 94–455, § 503(b)(1), redesignated former subsec. (g) as (h).

§ 905 Applicable rules

  • (b) Pub. L. 94–455, §§ 1901(a)(114), 1906(b)(13)(A), struck out provision allowing credits to be taken for tax on royalties…
  • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” in eight places.

§ 907 Special rules in case of foreign oil and gas income

  • (a) Pub. L. 94–455, § 1035(a), substituted “oil and gas extraction taxes” for “income, war profits, and excess profits…
  • (b) Pub. L. 94–455, §§ 1032(b)(1), 1035(b), inserted provisions making a distinction between corporations and other…
  • (c)(5) Pub. L. 94–455, § 1035(d)(2), added par. (5).
  • (e) Pub. L. 94–455, § 1031(b)(6)(A), substituted “(d) and (e) of section 904 (as in effect on the day before the date of…
  • (e) Pub. L. 94–455, § 1031(b)(6), substituted “(d) and (e) of section 904 (as in effect on the day before the date of…
  • (f) Pub. L. 94–455, §§ 1032(b)(2), 1035(d)(1), added subsec. (f). Former subsec. (f), relating to recapture of foreign oil…
  • § 907 Pub. L. 94–455, §§ 1032(b)(2), 1035(d)(1), 1052(c)(4), struck out subsec. (g) relating to Western Hemisphere trade…

§ 908 Reduction of credit for participation in or cooperation with an international boycott

§ 911 Citizens or residents of the United States living abroad

  • (a) Pub. L. 94–455, §§ 1011(b)(1), 1906(b)(13)(A), struck out “or his delegate” after “Secretary” in par. (1), and in…
  • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (c)(1) Pub. L. 94–455, § 1011(a), reduced the amount excludable from individual’s gross income from $20,000 to $15,000 and…
  • (c) Pub. L. 94–455, § 1901(a)(115), struck out par. (7) relating to certain noncash remuneration from sources outside the…
  • (c) Pub. L. 94–455, § 1011(b)(2), added par. (8).
  • (d) (e) (f) Pub. L. 94–455, § 1011(b)(3), added subsecs. (d) and (e) and redesignated former subsec. (d) as (f).

§ 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands

  • (a) Pub. L. 94–455, § 1051(c)(1), struck out all references to domestic corporations and made subsection applicable only to…
  • (c) Pub. L. 94–455, § 1051(c)(2), substituted “Commonwealth of Puerto Rico, the Virgin Islands of the United States, or…
  • (d) Pub. L. 94–455, §§ 1051(c)(3), 1906(b)(13)(A), substituted “a citizen of the United States” for “persons” after “in the…
  • § 931 Pub. L. 94–455, §§ 1051(c)(3), 1906(b)(13)(A), substituted “A citizen of the United States” for “Persons” after…
  • § 931 Pub. L. 94–455, § 1901(a)(117), redesignated subsec. (i) as (h). Former subsec. (h), relating to the status of a…

§ 934 Limitation on reduction in income tax liability incurred to the Virgin Islands

  • (b) Pub. L. 94–455, § 1901(a)(118), struck out “For the purposes of this subsection, all amounts received by such…
  • § 934 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” in two places.

§ 951 Amounts included in gross income of United States shareholders

  • (a)(1) Pub. L. 94–455 struck out “beginning after December 31, 1962” after “during any taxable year”.

§ 952 Subpart F income defined

  • (a)(3) Pub. L. 94–455, § 1062(a), added par. (3).
  • (a)(4) Pub. L. 94–455, § 1065(a)(1), added par. (4).
  • (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 953 Insurance income

  • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§ 954 Foreign base company income

  • (b)(4) (b)(5) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
  • (b) Pub. L. 94–455, § 1024(a), added par. (7).
  • (c)(3)(C) Pub. L. 94–455, § 1023(a), added subpar. (C).

§ 956 Investment of earnings in United States property

  • (b)(2) Pub. L. 94–455, § 1021(a), added subpars. (F) and (G) and redesignated former subpar. (F) as (H).
  • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

§ 957 Controlled foreign corporations; United States persons

    § 958 Rules for determining stock ownership

    • (b) Pub. L. 94–455 inserted “956(b)(2)” after “purposes of sections 951(b), 954(d)(3),”, “to treat the stock of a domestic…

    § 959 Exclusion from gross income of previously taxed earnings and profits

    • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

    § 960 Deemed paid credit for subpart F inclusions

    • (a) Pub. L. 94–455, §§ 1033(b)(2), 1037(a), substituted “bears to the entire amount of the earnings and profits of such…
    • (b) Pub. L. 94–455, § 1031(b)(1), struck out “applicable” in par. (1) after “amount, the”, in par. (2) after “increase of…

    § 961 Adjustments to basis of stock in controlled foreign corporations and of other property

    • (a) (b)(1) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

    § 962 Election by individuals to be subject to tax at corporate rates

    • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

    § 964 Miscellaneous provisions

    • (a) Pub. L. 94–455, §§ 1065(b), 1901(b)(32)(B)(ii), 1906(b)(13)(A), struck out “or his delegate” after “Secretary”…
    • (b) (c)(1) (c)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” whenever appearing.

    § 970 Reduction of subpart F income of export trade corporations

    • (a)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
    • (b) Pub. L. 94–455, § 1901(b)(27)(A), substituted “treatment (under section 972 as in effect before the date of enactment…
    • (c)(4) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” in three places.

    § 992 Requirements of a domestic international sales corporation

    § 993 Definitions and special rules

    • (a)(2) (b)(9) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
    • (c) Pub. L. 94–455, §§ 1101(b), 1906(b)(13)(A), in par. (1) in provisions following subpar. (C), struck out “or his…
    • (d)(1)(C) Pub. L. 94–455, § 1101(c)(1), inserted “determined without regard to subparagraph (C) or (D) of subsection (c)(2)”…
    • (d)(2) Pub. L. 94–455, § 1101(c)(2), inserted “(determined without regard to subparagraph (C) or (D) of subsection (c)(2))”…
    • (d)(4)(A) (e)(3)(B) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

    § 994 Inter-company pricing rules

    • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

    § 995 Taxation of DISC income to shareholders

    • (b)(1)(C) Pub. L. 94–455, § 1901(b)(3)(K), substituted “ordinary income” for “gain from the sale or exchange of property which is…
    • (b)(1)(D) (b)(1)(E) Pub. L. 94–455, § 1101(a)(1), added subpars. (D) and (E) and redesignated former subpars. (D) and (E) as (F) and (G)…
    • (b)(1)(F) Pub. L. 94–455, §§ 1063(a), 1065(a)(2), 1101(a)(1), redesignated former subpar. (D) as (F), made existing provision cl.…
    • (b)(1)(G) Pub. L. 94–455, § 1101(a)(1), redesignated former subpar. (E) as (G).
    • (b)(2)(B) Pub. L. 94–455, § 1101(a)(2), substituted “more than twice the number” for “more than the number” after “no case over”.
    • (b)(3) Pub. L. 94–455, § 1101(a)(3), added par. (3).
    • (c) Pub. L. 94–455, § 1101(d)(1), redesignated existing provisions as pars. (1) and (2) and, as redesignated, added subpar.…
    • (d)(5) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
    • (e) (f) (g) Pub. L. 94–455, § 1101(a)(4), added subsecs. (e) to (g).

    § 996 Rules for allocation in the case of distributions and losses

    • (a)(2) Pub. L. 94–455, § 1101(e), inserted at end “In the case of any amount of any actual distribution made pursuant to…
    • (d) Pub. L. 94–455, § 1901(b)(3)(I), substituted “ordinary income” for “gain from the sale or exchange of property which is…

    § 999 Reports by taxpayers; determinations

    § 1001 Determination of amount of and recognition of gain or loss

    • (c) Pub. L. 94–455 substituted provision recognizing the entire amount of gain or loss, except as otherwise provided, for…

    § 1014 Basis of property acquired from a decedent

    • (b)(6) (b)(7) Pub. L. 94–455, § 1901(c)(8), struck out “Territory,” after “under the community property laws of any State,”.
    • (d) Pub. L. 94–455, § 2005(a)(1), substituted provision relating to the applicability of this section to decedents dying…

    § 1015 Basis of property acquired by gifts and transfers in trust

    • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” in four places.
    • (d)(1)(A) (d)(1)(B) Pub. L. 94–455, § 1901(a)(122), substituted “September 2, 1958” for “the date of enactment of the Technical Amendments…
    • (d)(6) Pub. L. 94–455, § 2005(c), added par. (6).

    § 1016 Adjustments to basis

    • (a)(2) Pub. L. 94–455, § 1901(b)(29)(A), inserted “(as in effect before the date of the enactment of the Tax Reform Act of…
    • (a)(10) Pub. L. 94–455, § 1901(b)(21)(G), struck out par. (10) which related to adjustment for the amounts allowed as…
    • (a)(13) Pub. L. 94–455, § 1901(b)(1)(F)(ii), substituted “section 551(e)” for “section 551(f)”.
    • (a)(19) Pub. L. 94–455, § 1901(a)(123), (b)(30)(A), redesignated par. (20) as (19). Former par. (19), which related to…
    • (a)(20) Pub. L. 94–455, § 1901(b)(30)(A), redesignated par. (22) as (20). Former par. (20) redesignated (19).
    • (a)(21) Pub. L. 94–455, § 1901(b)(30)(A), struck out par. (21) which related to property adjustment to the extent provided in…
    • (a)(22) Pub. L. 94–455, § 1901(b)(30)(A), redesignated par. (22) as (20).
    • (a)(23) Pub. L. 94–455, § 2005(a)(3), added par. (23). See Repeals note below.

    § 1017 Discharge of indebtedness

    • § 1017 Pub. L. 94–455, §§ 1906(b)(13)(A), 1951(c)(1), substituted “section 108” for “section 108(a)” in three places and…

    § 1023 Cross references

    • § 1023 Pub. L. 94–455, § 1901(a)(127), struck out par. (4) which referred to section 405 of the Defense Production Act of 1950…

    § 1033 Involuntary conversions

    • (a)(2) (a) Pub. L. 94–455, §§ 1901(a)(128)(A), (B), 1906(b)(13)(A), redesignated par. (3) as (2), struck out in heading “where…
    • (b) Pub. L. 94–455, § 1901(a)(128)(C), (D), redesignated subsec. (c) as (b) and substituted “or section 112(f)(2) of the…
    • (c) (d) (e) Pub. L. 94–455, § 1901(a)(128)(C), redesignated subsecs. (d) to (f) as (c) to (e), respectively. Former subsec. (c)…
    • (f) Pub. L. 94–455, §§ 1901(a)(128)(C), (E), (F), 2127(a), 2140(a), redesignated subsec. (g) as (f), in par. (2) struck out…
    • (g) (h) Pub. L. 94–455, § 1901(a)(128)(C), redesignated subsec. (h) as (g). Former subsec. (g) redesignated (f).

    § 1037 Certain exchanges of United States obligations

    • (b)(1) Pub. L. 94–455 substituted in introductory provisions “section 1232(a)(2)(B)” for “section 1232(a)(2)(A)” and in…

    § 1038 Certain reacquisitions of real property

    • (e) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

    § 1040 Transfer of certain farm, etc., real property

    § 1063 Cross references

      § 1091 Loss from wash sales of stock or securities

      • § 1091 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

      § 1211 Limitation on capital losses

      • (b)(1) Pub. L. 94–455, § 1401(a), substituted “the applicable amount” for “$1,000”.
      • (b)(2) Pub. L. 94–455, § 1401(b), substituted provision relating to “applicable amount” for prior provision limiting amount of…
      • (b) Pub. L. 94–455, § 501(b)(6), struck out last sentence “If the taxpayer elects to pay the optional tax imposed by…

      § 1212 Capital loss carrybacks and carryovers

      • (a)(1) Pub. L. 94–455, §§ 1403(a), 1901(b)(33)(O), in subpar. (B) inserted introductory text “except as provided in…

      § 1221 Capital asset defined

      • § 1221 Pub. L. 94–455, § 1901(c)(9), struck out “or Territory,” after “State”.
      • § 1221 Pub. L. 94–455, § 2132(a), added par. (6).

      § 1222 Other terms relating to capital gains and losses

      • (1) (2) (3) (4) Pub. L. 94–455, § 1402(a)(2), provided that “9 months” would be changed to “1 year”.
      • (1) (2) (3) (4) Pub. L. 94–455, § 1402(a)(1), provided that “6 months” would be changed to “9 months” for taxable years beginning in…
      • (9) Pub. L. 94–455, § 1901(a)(136)(A), substituted “Capital gain net income” and “capital gain net income” for “Net capital…
      • (11) Pub. L. 94–455, § 1901(a)(136)(B), substituted “Net capital gain” and “net capital gain” for “Net section 1201 gain”…
      • (11) Pub. L. 94–455, § 1402(d), inserted sentence at end relating to length of holding period in case of futures…

      § 1223 Holding period of property

      • (5) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
      • (11) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
      • (11) Pub. L. 94–455, § 1402(b)(1)(Q), provided that “6 months” would be changed to “9 months” for taxable years beginning in…

      § 1231 Property used in the trade or business and involuntary conversions

      • (a) (b)(1) (b)(4) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year” wherever appearing.
      • (a) (b)(1) (b)(4) Pub. L. 94–455, § 1402(b)(1)(R), provided that in subsecs. (a), first and last sentences, (a)(2), and (b)(1), (4), “6…

      § 1233 Gains and losses from short sales

      • (b) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
      • (b) Pub. L. 94–455, § 1402(b)(1)(T), (2), provided that “6 months” would be changed to “9 months” for taxable years…
      • (c) Pub. L. 94–455, § 1901(a)(137), substituted “August 16, 1954” for “the date of enactment of this title”.
      • (d) (e)(4)(A)(i) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
      • (d) (e)(4)(A)(i) Pub. L. 94–455, § 1402(b)(1)(T), provided that “6 months” would be changed to “9 months” for taxable years beginning in…

      § 1234 Options to buy or sell

      • (a) Pub. L. 94–455, § 2136(a), inserted in heading “in the case of the purchaser”; designated existing provisions as par.…
      • (b) Pub. L. 94–455, § 2136(a), added subsec. (b), incorporating provisions of a prior subsec. (c) providing for a special…
      • (b)(1) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
      • (b)(1) Pub. L. 94–455, § 1402(b)(1)(U), provided that “6 months” would be changed to “9 months” for taxable years beginning in…
      • (c) Pub. L. 94–455, § 2136(a), struck out provision respecting special rule for grantors of straddles, the paragraphs…
      • § 1234 Pub. L. 94–455, § 2136(a), struck out provision respecting non-application of section, pars. (1) to (3) now covered in…

      § 1235 Sale or exchange of patents

      • (a) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
      • (a) Pub. L. 94–455, § 1402(b)(1)(V), provided that “6 months” would be changed to “9 months” for taxable years beginning in…

      § 1236 Dealers in securities

      • (b) Pub. L. 94–455 substituted “ordinary loss” for “loss from the sale or exchange of property which is not a capital…

      § 1237 Real property subdivided for sale

      • (b)(3)(B) (b)(3)(C) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
      • § 1237 Pub. L. 94–455, § 1901(a)(138), struck out effective date provision making the section applicable only with respect to…

      § 1239 Gain from sale of depreciable property between certain related taxpayers

      • § 1239 Pub. L. 94–455 substituted “sale of depreciable property between certain related taxpayers” for “sale of certain…
      • (a) Pub. L. 94–455 substituted provisions for transactions between related persons for such transactions (1) between a…
      • (b) Pub. L. 94–455 substituted definition of “related persons” for prior provision making section applicable only to sales…
      • (c) Pub. L. 94–455 substituted provision respecting constructive ownership of stock for prior provision making section…

      § 1242 Losses on small business investment company stock

      • § 1242 Pub. L. 94–455 substituted “an ordinary loss” for “a loss from the sale or exchange of property which is not a capital…

      § 1243 Loss of small business investment company

      • § 1243 Pub. L. 94–455 substituted “an ordinary loss” for “a loss from the sale or exchange of property which is not a capital…

      § 1244 Losses on small business stock

      • (a) (b) Pub. L. 94–455, § 1901(b)(3)(G), substituted “an ordinary loss” for “a loss from the sale or exchange of an asset which…
      • (c)(1) Pub. L. 94–455, § 1901(b)(1)(W), struck out reference to section 242 of this title.
      • (d)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
      • (d)(3) Pub. L. 94–455, § 1901(b)(3)(G), substituted “an ordinary loss” for “a loss from the sale or exchange of an asset which…

      § 1245 Gain from dispositions of certain depreciable property

      • (a)(1) Pub. L. 94–455, § 1901(b)(3)(K), substituted “ordinary income” for “gain from the sale or exchange of property which is…
      • (a)(2) Pub. L. 94–455, §§ 2122(b)(3)(B), 2124(a)(2), inserted reference to sections 190 and 191.
      • (a)(2) (D). Pub. L. 94–455, §§ 1901(b)(11)(D), 1951(c)(2)(C), 2122(b)(3)(A), (C), 2124(a)(2), in text following subpar. (D)…
      • (a)(3)(D) Pub. L. 94–455, §§ 2122(b)(3)(A), 2124(a)(2), inserted reference to sections 190 and 191.
      • (a) Pub. L. 94–455, § 212(b)(1), added par. (4).
      • (b)(5) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
      • (b)(7) Pub. L. 94–455, § 1901(a)(140), struck out “such organization acquiring such property,” before “such organization”.
      • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

      § 1248 Gain from certain sales or exchanges of stock in certain foreign corporations

      • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
      • (b) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
      • (b) Pub. L. 94–455, § 1402(b)(1)(Y), provided that “6 months” would be changed to “9 months” for taxable years beginning in…
      • (c)(1) Pub. L. 94–455, §§ 1901(b)(32)(B)(iii), 1906(b)(13(A), substituted “section 312(k)” for “section 312(m)(3)”, and struck…
      • (c)(2)(A) Pub. L. 94–455, § 1042(c)(3)(A), substituted “subsection (a) or (f) applies to a sale, exchange, or distribution” for…
      • (c)(2)(C) Pub. L. 94–455, § 1042(b), inserted “(or on the date of any sale or exchange of the stock of such other foreign…
      • (d)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
      • (d)(3) Pub. L. 94–455, § 1022(a), substituted provisions of par. (3) relating to “Less developed country corporations under…
      • (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
      • (f) Pub. L. 94–455, § 1042(c)(1), added subsec. (f). Former subsec. (f) redesignated (g).
      • (g) Pub. L. 94–455, §§ 1042(c)(1), (3)(B), 1901(b)(3)(H), redesignated former subsec. (f) as (g); inserted “(other than an…
      • (g) Pub. L. 94–455, § 1402(b)(2), provided that “9 months” would be changed to “1 year”.
      • (g) Pub. L. 94–455, § 1402(b)(1)(Y), provided that “6 months” would be changed to “9 months” for taxable years beginning in…
      • (h) Pub. L. 94–455, § 1042(c)(1), (3)(C), redesignated former subsec. (g) as (h) and inserted reference to subsec. (f) in…

      § 1249 Gain from certain sales or exchanges of patents, etc., to foreign corporations

      • (a) Pub. L. 94–455 substituted “ordinary income” for “gain from the sale or exchange of property which is neither a capital…

      § 1250 Gain from dispositions of certain depreciable realty

      • (a) Pub. L. 94–455, § 202(a), in revising text generally, made the following changes:
      • (b)(3) Pub. L. 94–455, §§ 1951(c)(2)(C), 2122(b)(4), 2124(a)(3)(D), inserted “(as in effect before its repeal by the Tax…
      • (d)(4)(B) Pub. L. 94–455, § 1901(b)(31)(A), substituted reference to section “1033(a)(2)(A)” for “1033(a)(3)(A)”.
      • (d)(4)(C) Pub. L. 94–455, § 1901(b)(31)(B), substituted reference to section “1033(a)(2)” for “1033(a)(3)”.
      • (d)(4)(D) Pub. L. 94–455, §§ 1901(b)(31)(B), (E), 1906(b)(13)(A), substituted reference to sections “1033(a)(2)” and “1033(b)”…
      • (d)(5) (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
      • (d) Pub. L. 94–455, § 202(b), added par. (10).
      • (f)(1) Pub. L. 94–455, § 1901(b)(3)(K), substituted “ordinary income” for “gain from the sale or exchange of property which is…
      • (f)(2) Pub. L. 94–455, § 202(c)(1), substituted introductory text “the sum of a series of amounts determined for the periods…
      • (g) Pub. L. 94–455, § 1901(b)(3)(K), substituted “ordinary income” for “gain from the sale or exchange of property which is…
      • (g) Pub. L. 94–455, § 202(c)(2), substituted “shall be determined in a manner similar to that provided by subsection…
      • (h) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

      § 1252 Gain from disposition of farm land

      • (a)(1) Pub. L. 94–455, § 1901(b)(3)(K), substituted “ordinary income” for “gain from the sale or exchange of property which is…
      • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

      § 1253 Transfers of franchises, trademarks, and trade names

      • (d)(2) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

      § 1254 Gain from disposition of interest in oil, gas, geothermal, or other mineral properties

      § 1311 Correction of error

      • (b)(2) Pub. L. 94–455, §§ 1901(a)(142), 1906(b)(13)(A), struck out “or his delegate” after “Secretary” and “of the United…
      • (b)(3) Pub. L. 94–455, § 1901(a)(142), struck out “of the United States” after “Tax Court”.

      § 1313 Definitions

      • (a)(3) (a)(4) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

      § 1314 Amount and method of adjustment

      • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

      § 1341 Computation of tax where taxpayer restores substantial amount held under claim of right

      • (b)(2) Pub. L. 94–455 struck out provision relating to the applicability of this paragraph where deduction arises out of…

      § 1351 Treatment of recoveries of foreign expropriation losses

      • (a)(2) (d)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
      • (d)(3) Pub. L. 94–455, § 1031(b)(3), struck out provisions relating to an election to have limitation provided by section…
      • (i) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

      § 1382 Taxable income of cooperatives

      • § 1382 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

      § 1385 Amounts includible in patron’s gross income

      • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
      • (c)(2)(C) Pub. L. 94–455, § 1901(b)(3)(I), substituted “ordinary income” for “gain from the sale or exchange of property which is…

      § 1388 Definitions; special rules

      • (c)(2)(B)(i) Pub. L. 94–455, § 1901 (a)(153)(A), substituted “October 16, 1962” for “the date of the enactment of the Revenue Act of…
      • (h)(2)(B)(i) Pub. L. 94–455, § 1901(a)(153)(B), substituted “November 13, 1966” for “the date of the enactment of this subsection”.

      § 1401 Rate of tax

      • (a) Pub. L. 94–455, § 1901(a)(154)(A), among other changes, substituted provisions relating to a uniform tax rate of 7…
      • (b) Pub. L. 94–455, § 1901(a)(154)(B), redesignated pars. (3) to (6) as (1) to (4). Former pars. (1) and (2), which related…

      § 1402 Definitions

      • (a) Pub. L. 94–455, §§ 1901(b)(1) (I)(iii), (X), 1906(b)(13)(A), substituted, in provisions preceding par. (1) and in two…
      • (b)(1) Pub. L. 94–455, § 1901(a)(155)(A), among other changes, struck out provisions spelling out fixed Social Security…
      • (c)(2)(F) Pub. L. 94–455, § 1207(e)(1)(B), added subpar. (F).
      • (g) Pub. L. 94–455, §§ 1901(a)(155)(B), (C), 1906(b)(13)(A), redesignated subsec. (h) as (g), and as so redesignated…
      • (h) (i) Pub. L. 94–455, § 1901(a)(155)(B), redesignated subsec. (i) as (h). Former subsec. (h) redesignated (g).

      § 1441 Withholding of tax on nonresident aliens

      • § 1441 Pub. L. 94–455 struck out in subsecs. (a), (c)(2), (4), (8), (d), “or his delegate” after “Secretary”.

      § 1442 Withholding of tax on foreign corporations

      • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.

      § 1443 Foreign tax-exempt organizations

      • § 1443 Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.

      § 1502 Regulations

      • § 1502 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

      § 1503 Computation and payment of tax

      • (a) Pub. L. 94–455, § 1052(c)(5), struck out subsec. (a) designation.
      • (b) Pub. L. 94–455, § 1052(c)(5), struck out subsec. (b) which provided for a special rule for application of foreign tax…
      • (b) Pub. L. 94–455, § 1031(b)(4), struck out “and if for the taxable year an election under section 904(b)(1) (relating to…
      • (b) Pub. L. 94–455, § 1901(b)(1)(Y), struck out subpar. (C) which defined “consolidated taxable income”.
      • (c) Pub. L. 94–455, § 1507(b)(3), added subsec. (c).

      § 1504 Definitions

      • (a) Pub. L. 94–455, § 803(b)(3), substituted “dividends, employer securities within the meaning of section 301(d)(9)(A) of…
      • (b)(4) Pub. L. 94–455, § 1051(g), substituted “Corporations with respect to which an election under section 936 (relating to…
      • (b)(5) Pub. L. 94–455, § 1053(d)(2), struck out par. (5) which included corporations organized under the China Trade Act…
      • (c) Pub. L. 94–455, § 1507(a), designated existing provisions as provision preceding par. (1) and par. (1), in provision…

      § 1552 Earnings and profits

      • (a) Pub. L. 94–455, §§ 1901(a)(159), 1906(b)(13)(A), struck out “beginning after December 31, 1953, and ending after the…

      § 1561 Limitation on accumulated earnings credit in the case of certain controlled corporations

      • (a) Pub. L. 94–455, §§ 901(c)(1), 1906(b)(13)(A), inserted “In applying section 11(b)(2), the first $25,000 of taxable…
      • (a) Pub. L. 94–455, § 1901(b)(1)(J)(v), substituted “804(a)(3)” for “804(a)(4)” after “under sections”.

      § 1563 Definitions and special rules

      • (b)(4) (f)(3)(B) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

      § 2001 Imposition and rate of tax

      • § 2001 Pub. L. 94–455 substituted provisions setting a unified rate schedule for estate and gift taxes ranging from 18 percent…

      § 2010 Unified credit against estate tax

      § 2012 Credit for gift tax

      • (a) Pub. L. 94–455, § 2001(c)(1)(B), substituted “provided by section 2011 and the unified credit provided by section 2010”…
      • (b) Pub. L. 94–455, § 1902(a)(1)(A), added heading and substituted a comma for a dash after “deduction)” in pars. (2) and…
      • (c) Pub. L. 94–455, § 1902(a)(1)(B), added heading.
      • (d) Pub. L. 94–455, § 1902(a)(1)(C), (D), added headings for subsec. (d) and for pars. (1) and (2).
      • (e) Pub. L. 94–455, § 2001(a)(3), added subsec. (e).

      § 2013 Credit for tax on prior transfers

      • (b) Pub. L. 94–455, § 2001(c)(1)(C)(i), struck out “and increased by the exemption provided for by section 2052 or section…
      • (c)(1)(A) Pub. L. 94–455, § 2001(c)(1)(C)(ii), substituted “credits provided for in sections 2010, 2011, 2012, and 2014)…
      • (d)(3) Pub. L. 94–455, § 1902(a)(2), struck out “, or the corresponding provision of prior law,” after “marital deductions)”.
      • (f) Pub. L. 94–455, § 2003(c), added subsec. (f).
      • § 2013 Pub. L. 94–455, § 2006(b)(2), added subsec. (g).

      § 2014 Credit for foreign death taxes

      • (b)(2) Pub. L. 94–455, § 2001(c)(1)(G), inserted reference to section 2010 in introductory provisions.
      • (c) (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

      § 2016 Recovery of taxes claimed as credit

      • § 2016 Pub. L. 94–455 struck out “Territory or” after “any State, any” and “or his delegate” after “Secretary”.

      § 2031 Definition of gross estate

      • (c) Pub. L. 94–455 added subsec. (c).

      § 2032A Valuation of certain farm, etc., real property

      § 2035 Adjustments for certain gifts made within 3 years of decedent’s death

      • § 2035 Pub. L. 94–455 substituted provisions covering adjustments for gifts made within 3 years of decedent’s death for…

      § 2036 Transfers with retained life estate

      • (a) Pub. L. 94–455 provided that, for purposes of par. (1), the retention of voting rights in retained stock be considered…

      § 2037 Transfers taking effect at death

      • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

      § 2038 Revocable transfers

      • (a)(1) Pub. L. 94–455, § 2001(c)(1)(K)(i), substituted “during the 3-year period ending on the date of the decedent’s death”…
      • (a)(2) Pub. L. 94–455, § 2001(c)(1)(K)(ii), substituted “during the 3-year period ending on the date of the decedent’s death”…
      • § 2038 Pub. L. 94–455, § 1902(a)(3), struck out subsec. (c) which covered the effect of a disability in certain cases by…

      § 2039 Annuities

      • § 2039 Pub. L. 94–455, § 2009(c)(2), (3), substituted “other payment (other than a lump sum distribution described in section…
      • § 2039 Pub. L. 94–455, § 2009(c)(1), added subsec. (e).

      § 2040 Joint interests

      • § 2040 Pub. L. 94–455 designated existing provisions as subsec. (a), added heading for subsec. (a), and added subsec. (b).

      § 2041 Powers of appointment

      • (a)(2) Pub. L. 94–455 struck out provision that a disclaimer or renunciation of a power of appointment not be deemed a release…

      § 2042 Proceeds of life insurance

      • § 2042 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

      § 2045 Prior interests

      • § 2045 Pub. L. 94–455 substituted “specifically provided by law” for “specifically provided therein”.

      § 2046 Disclaimers

      § 2053 Expenses, indebtedness, and taxes

      • (d)(1) Pub. L. 94–455 struck out “or his delegate” after “Secretary” in provisions preceding subpar. (A) and following subpar.…

      § 2055 Transfers for public, charitable, and religious uses

      • (a) Pub. L. 94–455, §§ 1307(d)(1)(B)(ii), (C), 1313(b)(2), 1902(a)(12)(A), 2009(b)(4)(B), (C), struck out “(including the…
      • (b) Pub. L. 94–455, § 1902(a)(4)(A), struck out provisions under which a bequest in trust, if the surviving spouse of the…
      • (e)(2) Pub. L. 94–455, § 2124(e)(2), substituted “(other than an interest described in section 170(f)(3)(B))” for “(other than…
      • (e)(3) Pub. L. 94–455, § 1304(a), § 1906(b)(13)(A), substituted “will executed before December 31, 1977,” for “will executed…
      • (f) Pub. L. 94–455, § 1902(a)(4)(B), extended par. (2) by inserting reference to gifts, struck out par. (3) which made a…

      § 2056 Bequests, etc., to surviving spouse

      • (a) Pub. L. 94–455, § 2009(b)(4)(E), substituted “subsections (b) and (c)” for “subsections (b), (c), and (d)”.
      • (c)(1) Pub. L. 94–455, § 2002(a), designated existing provisions as subpar. (A), substituted provisions that the aggregate…
      • (c)(2) Pub. L. 94–455, § 1902(a)(12)(A), struck out “Territory,” after “State,” in provisions preceding cl. (i).
      • (d) § 2056 Pub. L. 94–455, § 2009(b)(4)(D), redesignated subsec. (e) as (d). Former subsec. (d), which related to disclaimers by…

      § 2101 Tax imposed

      • § 2101 Pub. L. 94–455 redesignated existing provisions as (a) to (d), inserted provisions for adjustments for taxable gifts…

      § 2102 Credits against tax

      • § 2102 Pub. L. 94–455 added subsec. (c).

      § 2104 Property within the United States

      • (b) Pub. L. 94–455 substituted “and transfers within 3 years of death” for “and transfers in contemplation of death” after…

      § 2106 Taxable estate

      • (a)(2)(A)(i) Pub. L. 94–455, § 1902(a)(12)(A), struck out “Territory” after “any State”.
      • (a)(2)(A)(ii) Pub. L. 94–455, § 1307(d)(1)(B)(iii), substituted “which is not disqualified for tax exemption under section 501(c)(3)…
      • (a)(2)(A)(iii) Pub. L. 94–455, § 1307(d)(1)(C), substituted “such trust, fraternal society, order, or association would not be…
      • (a)(2)(F) Pub. L. 94–455, § 1902(a)(5)(A), substituted “Cross references” for “Other cross references” after “(F)”, in cl. (1)…
      • (a)(3) Pub. L. 94–455, § 2001(c)(1)(F), struck out par. (3) relating to specific exemption in case of decedents nonresidents…
      • § 2106 Pub. L. 94–455, § 1902(a)(5)(B), struck out subsec. (c) relating to treatment of United States bonds in determining…

      § 2107 Expatriation to avoid tax

      • (a) Pub. L. 94–455, § 1902(a)(6), substituted “November 13, 1966” for “the date of enactment of this section” after “dying…
      • (c) Pub. L. 94–455, § 2001(c)(1)(E)(ii), substituted provisions relating to unified credit for “The tax imposed by…
      • (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

      § 2108 Application of pre-1967 estate tax provisions

      • (a) Pub. L. 94–455, § 1902(a)(6), substituted “November 13, 1976” for “the date of enactment of this section” after “on or…
      • (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

      § 2201 Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks

        § 2204 Discharge of fiduciary from personal liability

        • (a) Pub. L. 94–455, §§ 1906(b)(13)(A), 2004(f)(6), substituted “6166 or 6166A” for “or 6166” after “6161, 6163” and struck…
        • (b) Pub. L. 94–455, §§ 1902(a)(9), 1906(b)(13)(A), 2004(f)(4), (6), substituted “6166 or 6166A” for “or 6166” after “6161…
        • (c) Pub. L. 94–455, § 2004(d)(2), added subsec. (c).

        § 2206 Liability of life insurance beneficiaries

        • § 2206 Pub. L. 94–455 substituted “the taxable estate” for “the sum of the taxable estate and the amount of the exemption…

        § 2207 Liability of recipient of property over which decedent had power of appointment

        • § 2207 Pub. L. 94–455 substituted “the taxable estate” for “the sum of the taxable estate and the amount of the exemption…

        § 2501 Imposition of tax

        • (a)(1) Pub. L. 94–455 inserted “for each calendar quarter” after “hereby imposed” and struck out “For the first calendar…
        • (a)(4) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

        § 2502 Rate of tax

        • (a) Pub. L. 94–455 inserted “tentative” after “(1) a” and “(2) a” and substituted in par. (1) “section 2001(c)” for “this…

        § 2504 Taxable gifts for preceding calendar periods

        • (a) Pub. L. 94–455 inserted “(as in effect before its repeal by the Tax Reform Act of 1976)” after “section 2521” and…

        § 2505 Unified credit against gift tax

        § 2512 Valuation of gifts

        • (c) Pub. L. 94–455 added subsec. (c).

        § 2513 Gift by husband or wife to third party

        • (b)(1) (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

        § 2514 Powers of appointment

        • (b) Pub. L. 94–455 struck out “A disclaimer or renunciation of such a power of appointment shall not be deemed a release of…

        § 2518 Disclaimers

        § 2522 Charitable and similar gifts

        • (a)(1) Pub. L. 94–455, § 1902(a)(12)(D), struck out “Territory” after “any State”.
        • (a)(2) Pub. L. 94–455, §§ 1307(d)(1)(B)(iv), 1313(b)(3), substituted “which is not disqualified for tax exemption under…
        • (b)(1) Pub. L. 94–455, § 1902(a)(12)(D), struck out “Territory” after “any State”.
        • (b)(2) Pub. L. 94–455, § 1307(d)(1)(B)(v), substituted “which is not disqualified for tax exemption under section 501(c)(3) by…
        • (c)(2) Pub. L. 94–455, § 2124(e)(3), substituted “(other than an interest described in section 170(f)(3)(B))” for “(other than…
        • (d) Pub. L. 94–455, § 1902(a)(11), substituted subsec. (d) for former subsec. (d), pars. (1) through (10), which dealt with…

        § 2523 Gift to spouse

        • (a) Pub. L. 94–455 designated existing provisions as par. (1), struck out “one-half of” after “interest equal to”, and…
        • (f)(1) Pub. L. 94–455, § 1902(a)(12)(E), struck out “Territory” after “any State”.

        § 2601 Tax imposed

        § 2602 Amount of tax

        § 2603 Liability for tax

        § 2611 Generation-skipping transfer defined

        § 2612 Taxable termination; taxable distribution; direct skip

        § 2613 Skip person and non-skip person defined

        § 2621 Taxable amount in case of taxable distribution

        § 2622 Taxable amount in case of taxable termination

        § 3101 Rate of tax

        • (a) Pub. L. 94–455, § 1903(a)(1)(A), redesignated pars. (5) and (6) as (1) and (2), respectively. Former pars. (1) to (4)…
        • (b) Pub. L. 94–455, § 1903(a)(1)(B), redesignated pars. (3) to (6) as (1) to (4), respectively. Former pars. (1) and (2)…

        § 3102 Deduction of tax from wages

        • (c)(3) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

        § 3111 Rate of tax

        • (a) Pub. L. 94–455, § 1903(a)(1)(A), redesignated pars. (5) and (6) as (1) and (2). Former pars. (1) to (4), which related…
        • (b) Pub. L. 94–455, § 1903(a)(1)(B), redesignated pars. (3) to (6) as (1) to (4), respectively. Former pars. (1) and (2)…

        § 3121 Definitions

        • (b) Pub. L. 94–455, § 1903(a)(3)(A), substituted “, of whatever nature, performed” for “performed after 1936 and prior to…
        • (b)(1) Pub. L. 94–455, § 1903(a)(3)(B), struck out “65 Stat. 119;” before “7 U.S.C. 1461–1468”.
        • (b)(6)(B) Pub. L. 94–455, § 1903(a)(3)(C), substituted “Secretary of Transportation” for “Secretary of the Treasury”.
        • (b)(12)(B) Pub. L. 94–455, § 1906(b)(13)(C), substituted “to the Secretary of the Treasury” for “to the Secretary”.
        • (b)(20) Pub. L. 94–455, § 1207(e)(1)(A), added par. (20).
        • (g)(3) Pub. L. 94–455, § 1903(a)(3)(D), struck out “46 Stat. 1550, § 3;” before “12 U.S.C. 1141j”.
        • (k) Pub. L. 94–455, § 1903(a)(3)(E), redesignated subpar. (G) as (F). Former subpars. (F) and (H), which related to the…
        • (k) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
        • (k) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
        • (l)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
        • (l)(2) Pub. L. 94–455, § 1903(a)(3)(F), struck out “, but in no case prior to January 1, 1955” after “specified in the…
        • (l)(4) (l)(5) (l)(6) (l)(7) (l) Pub. L. 94–455, § 1906(b)(13)(a), struck out “or his delegate” after “Secretary” wherever appearing.
        • (m)(1) Pub. L. 94–455, § 1903(a)(3)(G), struck out “after December 1956” after “include service performed”.

        § 3122 Federal service

        • § 3122 Pub. L. 94–455 substituted “Secretary of Transportation” for “Secretary” in two places.

        § 3124 Estimate of revenue reduction

        • § 3124 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

        § 3125 Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia

        • (c) Pub. L. 94–455 substituted “Mayor of the District of Columbia or such agents as he may designate” for “Commissioners of…

        § 3201 Rate of tax

        • § 3201 Pub. L. 94–455 struck out “of the Internal Revenue Code of 1954” after “wages by section 3101(a)”, “of such Code” after…

        § 3202 Deduction of tax from compensation

        • (a) Pub. L. 94–455, § 1903(a)(7)(A), struck out provisions relating to the September 30, 1973, qualification on the…
        • (b) Pub. L. 94–455, § 1903(a)(7)(B), struck out “made” after “to deduct the tax shall be”.
        • (c)(3) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

        § 3211 Rate of tax

        • (a) Pub. L. 94–455 substituted “3111(a), and 3111(b)” for “3111(a), 3111(b)”, struck out “of the Internal Revenue Code of…

        § 3221 Rate of tax

        • (a) Pub. L. 94–455, §§ 1903(a)(9)(A), 1906(b)(13)(G), struck out provisions relating to the September 30, 1973…
        • (b) Pub. L. 94–455, § 1903(a)(9)(B), struck out “, with respect to compensation paid for services rendered after September…
        • (c) Pub. L. 94–455, §§ 1903(a)(9)(C), 1906(b)(13)(G), struck out “(1) at the rate of two cents for the period beginning…

        § 3231 Definitions

        • (a) Pub. L. 94–455, §§ 1903(a)(10)(A), 1906(b)(13)(A), struck out “44 Stat. 577;” before “45 U.S.C., chapter 8” and “or his…
        • (b) Pub. L. 94–455, § 1903(a)(10)(B), struck out in provisions following par. (4) “50 Stat. 312;” before “45 U.S.C. 228f”.
        • (c) Pub. L. 94–455, § 1903(a)(10)(C), struck out “44 Stat. 577;” before “45 U.S.C. chapter 8”.
        • (d)(7) Pub. L. 94–455, § 1903(a)(10)(D), struck out “50 Stat. 308;” before “45 U.S.C. 228a”.
        • (e)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

        § 3232 Court jurisdiction

        • § 3232 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

        § 3301 Rate of tax

        • § 3301 Pub. L. 94–455 substituted “each calendar year” for “the calendar year 1970 and each calendar year thereafter” and…

        § 3302 Credits against tax

        • (a)(1) Pub. L. 94–455, § 1903(a)(12)(A), struck out “(10-month period in the case of October 31, 1972)” after “ending on…
        • (b) Pub. L. 94–455, § 1903(a)(12)(B), struck out “(10-month period in the case of October 31, 1972)” after “ending on…
        • (c)(2) Pub. L. 94–455, § 1903(a)(12)(C)(i), (ii), redesignated par. (3) as (2), struck out “on or after the date of the…
        • (c)(3) (c) Pub. L. 94–455, § 1903(a)(12)(C)(i), (iii), redesignated par. (4) as (3) and substituted “paragraphs (1) and (2)” for…
        • (d)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
        • (d)(3) Pub. L. 94–455, § 1903(a)(12)(C)(iv), struck out “or (3)” after “Paragraph (2)”.
        • (d)(4) (d)(5) (d)(6) Pub. L. 94–455, § 1903(a)(12(C)(v), substituted “subsection (c)(2)” for “subsection (c)(3)”.
        • (d)(7) Pub. L. 94–455, § 1903(a)(12)(C)(vi), substituted “subsection (c)(2)(B) or (C)” for “subsection (c)(3)(B) or (C)”.
        • (d) Pub. L. 94–455, § 1903(a)(12)(D), struck out par. (8) which provided for a cross reference to section 104 of the…

        § 3303 Conditions of additional credit allowance

        • (b)(1) (b)(2) (b)(3) Pub. L. 94–455 substituted reference to Secretary of the Treasury for reference to Secretary and reference to 12–month…

        § 3304 Approval of State laws

        • (a)(3) Pub. L. 94–455, §§ 1903(a)(14)(A), 1906(b)(13)(C), inserted “of the Treasury” after “to the Secretary” and struck out…
        • (c) Pub. L. 94–455, §§ 1903(a)(14)(B), 1906(b)(13)(C), (E), inserted “of the Treasury” after “certify to the Secretary”…

        § 3305 Applicability of State law

        • (g) Pub. L. 94–455, § 1903(a)(15)(A), struck out “on or after July 1, 1953,” after “respect to service performed”.
        • (h) Pub. L. 94–455, 1903(a)(15)(B), struck out “on or after July 1, 1953, and” after “as to service performed”.
        • (j) Pub. L. 94–455, §§ 1903(a)(15)(C), 1906(b)(13)(C), struck out “after December 31, 1971,” after “for any taxable year”…

        § 3306 Definitions

        • (c)(9) Pub. L. 94–455, § 1903(a)(16)(A), struck out “52 Stat. 1094, 1095;” before “45 U.S.C. 351”.
        • (c)(12)(B) Pub. L. 94–455, § 1906(b)(13)(C), substituted “to the Secretary of the Treasury” for “to the Secretary”.
        • (c)(18) Pub. L. 94–455, § 1903(a)(16)(B), inserted “(8 U.S.C. 1101(a)(15)(F) or (J))” after “Immigration and Nationality Act…
        • (f) Pub. L. 94–455, § 1903(a)(16)(C), struck out “49 Stat. 640; 52 Stat. 1104, 1105;” before “42 U.S.C. 1104”.
        • (n) Pub. L. 94–455, § 1903(a)(16)(D), struck out “on or after July 1, 1953,” after “service performed”.

        § 3310 Judicial review

        • (d)(2) Pub. L. 94–455, § 1906(b)(13)(F), substituted “the Secretary of Labor’s action” for “the Secretary’s action” in two…
        • § 3310 Pub. L. 94–455, § 1906(b)(13)(H), substituted “of the Secretary of Labor” for “of the Secretary”.

        § 3401 Definitions

        • (a)(6) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
        • (a)(12)(D) Pub. L. 94–455, § 1501(b)(7), inserted “or 220(a)” after “section 219(a)”.
        • (a)(17) Pub. L. 94–455, § 1207(e)(1)(C), added par. (17).
        • (c) Pub. L. 94–455, § 1903(c), struck out “Territory” after “a State”.

        § 3402 Income tax collected at source

        • (a) Pub. L. 94–455, §§ 401(d)(1), 1906 (b)(13)(A), struck out “or his delegate” after “Secretary”, inserted “With respect…
        • (c)(4) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
        • (c)(6) Pub. L. 94–455, §§ 401(d)(2), 1906(b)(13)(A), substituted “the table for an annual payroll period prescribed pursuant…
        • (f) (h) (i) (j) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
        • (l) Pub. L. 94–455, § 1903(a)(17), substituted “section 2(a)” for “section 2(b)” after “as defined in”.
        • (m)(1) Pub. L. 94–455, § 401(d)(3), reenacted subpar. (B) without change.
        • (m)(2) Pub. L. 94–455, § 502(b), inserted “(other than paragraph (13) thereof)” after “under section 62”.
        • (m)(2) (m)(3) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
        • (m) Pub. L. 94–455, § 504(c)(3), added subpar. (C). § 1906(b)(13)(A) struck out “or his delegate” after “Secretary”.
        • (n) (p) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
        • (q) Pub. L. 94–455, § 1207(d), added subsec. (q).

        § 3404 Return and payment by governmental employer

        • § 3404 Pub. L. 94–455 struck out “Territory” after “or a State” and “of such State”.

        § 3501 Collection and payment of taxes

        • § 3501 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

        § 3504 Acts to be performed by agents

        • § 3504 Pub. L. 94–455 struck out “or his delegate” after “Secretary” in three places.

        § 4041 Imposition of tax

        • (f)(1) Pub. L. 94–455, § 1906(b)(13(A), struck out “or his delegate” after “Secretary”.
        • (g) Pub. L. 94–455, §§ 1904(a)(1)(B), 1906(b)(13)(A), designated existing provisions as par. (1), substituted “Other…
        • (h) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
        • (i) Pub. L. 94–455, § 1904(a)(1)(C), added subsec. (i) relating to sales by United States.

        § 4071 Imposition of tax

        • (b) (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

        § 4073 Exemptions

        • § 4073 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

        § 4083 Definitions; special rule; administrative authority

        • § 4083 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

        § 4101 Registration and bond

        • § 4101 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

        § 4102 Inspection of records by local officers

        • § 4102 Pub. L. 94–455 struck out “returns, etc.” after “Inspection of records”, “or his delegate” after “Secretary”, “and…

        § 4216 Definition of price

        • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
        • (b) Pub. L. 94–455, §§ 1904(a)(2)(B), 1906(b)(13)(A), struck out “or his delegate” after “Secretary” in two places in par.…
        • (d) (e) § 4216 Pub. L. 94–455, § 1904(a)(2)(A), redesignated subsecs. (e) to (g) as (d) to (f), respectively.

        § 4217 Leases

        • (d) Pub. L. 94–455 struck out par. (4) relating to special transitional rules applicable to leases.

        § 4218 Use by manufacturer or importer considered sale

        • § 4218 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

        § 4221 Certain tax-free sales

        • § 4221 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

        § 4222 Registration

        • (a) (b) (c) (d) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

        § 4223 Special rules relating to further manufacture

          § 4227 Cross reference

          • § 4227 Pub. L. 94–455 struck out pars. (1) and (3) relating to cross references to exemption from tax in case of certain sales…

          § 4253 Exemptions

          • (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
          • (i) (j) Pub. L. 94–455, § 1904(a)(6), added subsecs. (i) and (j).

          § 4261 Imposition of tax

          • (a) Pub. L. 94–455, § 1904(a)(7)(A), struck out “which begins after June 30, 1970” after “any person”.
          • (b) Pub. L. 94–455, § 1904(a)(7)(A), struck out “which begins after June 30, 1970” after “with transportation”.
          • (c) Pub. L. 94–455, § 1904(a)(7)(B), struck out “and begins after June 30, 1970” after “United States”.

          § 4263 Special rules

          • (b) (c) (d) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 4271 Imposition of tax

          • (a) Pub. L. 94–455 struck out “which begins after June 30, 1970” after “of property”.

          § 4272 Definition of taxable transportation, etc.

          • (b)(2) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 4282 Transportation by air for other members of affiliated group

          • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 4293 Exemption for United States and possessions

          • § 4293 Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary” after “The”.

          § 4371 Imposition of tax

          • § 4371 Pub. L. 94–455 substituted in par. (1) “4 cents” for “four cents” and “premium paid” for “premium charged”, in pars.…

          § 4372 Definitions

          • (a) Pub. L. 94–455 substituted “section 4371” for “this subchapter”, and inserted provision that term does not include a…
          • (c) Pub. L. 94–455 substituted “this chapter” for “this subchapter”.

          § 4373 Exemptions

          • (1) Pub. L. 94–455 substituted “State, or in the District of Columbia, within” for “State, Territory, or District of the…

          § 4374 Liability for tax

          • § 4374 Pub. L. 94–455 substituted in section catchline “Liability for tax” for “Payment of tax” and in text provisions…

          § 4401 Imposition of tax

          • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 4402 Exemptions

          • (3) Pub. L. 94–455, among other changes, substituted in heading “State-conducted lotteries, etc.” for “State-conducted…

          § 4412 Registration

          • (c) Pub. L. 94–455 substituted “the Secretary may” for “he or his delegate may”.

          § 4424 Disclosure of wagering tax information

          • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
          • (d) Pub. L. 94–455, § 1202(h)(6), substituted “6103(f)” for “6103(d)”.

          § 4482 Definitions

          • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
          • (c)(1) Pub. L. 94–455, § 1904(c), substituted “State and the District of Columbia” for “State, a Territory of the United…

          § 4483 Exemptions

          • (a) (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
          • (b) Pub. L. 94–455, § 1906(b)(13)(B), inserted “of the Treasury” after “Secretary”.

          § 4901 Payment of tax

          • § 4901 Pub. L. 94–455 struck out subsec. (c) which provided that all special taxes should be paid by stamp and made reference…

          § 4905 Liability in case of death or change of location

          • (a) Pub. L. 94–455, §§ 1904(a)(20), 1906(b)(13)(A), substituted “spouse or child” for “wife or child” and struck out “or…
          • (b) Pub. L. 94–455, § 1904(b)(8)(A), among other changes, struck out reference to section 4804(d) for registration in case…

          § 4911 Tax on excess expenditures to influence legislation

          § 4940 Excise tax based on investment income

          • (c) Pub. L. 94–455 substituted “capital gain net income” for “net capital gain” in par. (1) after “investment income and…

          § 4941 Taxes on self-dealing

          • (d)(2)(G)(ii) Pub. L. 94–455, § 1901(b)(8)(H), substituted “educational organization described in section 170(b)(1)(A)(ii)” for…
          • (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

          § 4942 Taxes on failure to distribute income

          • (a)(2)(C) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
          • (e) Pub. L. 94–455, § 1303(a), among other changes, substituted provisions establishing a fixed percentage rate to be used…
          • (f)(2)(D) Pub. L. 94–455, § 1310(a), added subpar. (D).
          • (g)(2) Pub. L. 94–455, § 1302(a), among other changes, inserted reference to all taxable years beginning on or after Jan. 1…
          • (h)(2) (j)(2)(B) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

          § 4943 Taxes on excess business holdings

          • (c) (d) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 4944 Taxes on investments which jeopardize charitable purpose

          • (e) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 4945 Taxes on taxable expenditures

          • (g) Pub. L. 94–455, §§ 1901(b)(8)(H), 1906(b)(13)(A), struck out in provisions preceding par. (1) “or his delegate” after…
          • (h) (i) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wher­ever appearing.

          § 4947 Application of taxes to certain nonexempt trusts

          • (b)(1) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 4948 Application of taxes and denial of exemption with respect to certain foreign organizations

          • (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 4971 Taxes on failure to meet minimum funding standards

          • (c) (d) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 4973 Tax on excess contributions to certain tax-favored accounts and annuities

          • (a)(3) Pub. L. 94–455, §§ 1501(b)(8)(A), 1904(a)(22)(A), substituted “the individual to whom a deduction is allowed for the…
          • (b)(1)(B) Pub. L. 94–455, § 1501(b)(8)(B), inserted “or 220” after “under section 219”.
          • (b)(2) Pub. L. 94–455, § 1501(b)(8)(C), inserted “or 220” after “under section 219” and “the taxable year and” before “all…
          • (c) Pub. L. 94–455, § 1904(a)(22)(B), substituted “subsection (a)(2)” for “subsection (a)(3)” in provisions preceding par.…

          § 4974 Excise tax on certain accumulations in qualified retirement plans

          • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 4975 Tax on prohibited transactions

          • (c) (d) (e) (f) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 4981 Excise tax on undistributed income of real estate investment trusts

          § 5002 Definitions

          • (a)(10) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 5004 Lien for tax

          • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”, wherever appearing.

          § 5005 Persons liable for tax

          • (c)(2) Pub. L. 94–455 substituted “Such relief from liability shall be effective from the time of removal from the…

          § 5006 Determination of tax

          • (a) (b) (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 5007 Collection of tax on distilled spirits

          • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
          • (b) Pub. L. 94–455, §§ 1905(b)(2)(A), 1906(b)(13)(A), struck out second sentence “Such tax shall be in addition to any…
          • (b) (c)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

          § 5008 Abatement, remission, refund, and allowance for loss or destruction of distilled spirits

          • (b) Pub. L. 94–455, §§ 1905(a)(2)(A), 1906(b)(13)(A), inserted “or by section 7652” after “tax imposed by this chapter” and…
          • (b) Pub. L. 94–455, §§ 1905(a)(2)(B), 1906(b)(13)(A), struck out “or his delegate” after “Secretary” and inserted “, or…
          • (c)(1) Pub. L. 94–455, §§ 1905(a)(2)(C), 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing and…
          • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
          • (d)(1) Pub. L. 94–455, §§ 1905(a)(2)(C), (D), 1906(b)(13)(A), struck out “on or after July 1, 1959,” after “from bonded…

          § 5041 Imposition and rate of tax

          • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 5042 Exemption from tax

          • (a)(1) (a)(2) (a)(3) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 5043 Collection of taxes on wines

          • (b) Pub. L. 94–455 substituted “The taxes” for “Except as provided in subsection (a)(3), the taxes”.

          § 5044 Refund of tax on wine

          • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 5053 Exemptions

          • (a) (b) (c) (d) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 5054 Determination and collection of tax on beer

          • (a)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
          • (c) § 5054 Pub. L. 94–455, § 1905(a)(5), redesignated subsec. (d) as (c) and struck out former subsec. (c) respecting stamps or…

          § 5055 Drawback of tax

          • § 5055 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 5056 Refund and credit of tax, or relief from lia­bility

          • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 5061 Method of collecting tax

          • (a) Pub. L. 94–455, §§ 1905(a)(6)(A), 1906(b)(13)(A), struck out last sentence providing for continued payment of taxes by…
          • (b) Pub. L. 94–455, § 1905(a)(6)(B), substituted the exceptions provisions for discretion method of collection providing…
          • (c) Pub. L. 94–455, § 1905(a)(6)(C), substituted the import duties provision for provision respecting applicability of…
          • (d) Pub. L. 94–455, § 1905(b)(2)(E)(iii), struck out subsec. (d) which provided cross reference to section 5689 for penalty…

          § 5062 Refund and drawback in case of exportation

          • (a) (b) (c)(1) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 5064 Losses resulting from disaster, vandalism, or malicious mischief

          • (a) (b) (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 5066 Distilled spirits for use of foreign embassies, legations, etc.

          • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 5111 Eligibility

          • § 5111 Pub. L. 94–455 struck out “produced in a domestic registered distillery or industrial alcohol plant and withdrawn from…

          § 5112 Registration and regulation

          • § 5112 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 5113 Investigation of claims

          • § 5113 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 5114 Drawback

          • § 5114 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 5121 Recordkeeping by wholesale dealers

          • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
          • (b) Pub. L. 94–455, §§ 1905(c)(1), 1906(b)(13)(A), struck out “or Territory” after “a State”, “Territories” after…

          § 5122 Recordkeeping by retail dealers

          • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.

          § 5123 Preservation and inspection of records, and entry of premises for inspection

          • § 5123 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 5131 Packaging distilled spirits for industrial uses

          • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 5171 Establishment

          • (b) Pub. L. 94–455, §§ 1905(a)(13)(A), 1906(b)(13)(A), struck out “49 Stat. 978;” before “27 U.S.C. 203, 204” in…
          • (b) Pub. L. 94–455, § 1905(a)(13)(B), struck out par. (3) under which persons who were qualified on June 30, 1959, to…

          § 5172 Application

          • § 5172 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 5173 Bonds

          • § 5173 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 5175 Export bonds

          • § 5175 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 5176 New or renewed bonds

          • § 5176 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 5177 Other provisions relating to bonds

          • (b)(2) Pub. L. 94–455 substituted “5601(b)” for “5601(b)(2)”.

          § 5178 Premises of distilled spirits plants

          • § 5178 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 5179 Registration of stills

          • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
          • (b)(1) Pub. L. 94–455, § 1905(b)(6)(C), struck out “, 5601(b)(1),” after “5601(a)(1)”.

          § 5180 Signs

          • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 5201 Regulation of operations

          • (a) (b) (c) (d) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 5202 Supervision of operations

          • § 5202 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 5203 Entry and examination of premises

          • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 5204 Gauging

          • (a) (b) (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

          § 5206 Containers

          • (a) (b) (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

          § 5207 Records and reports

            § 5211 Production and entry of distilled spirits

            • § 5211 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5212 Transfer of distilled spirits between bonded premises

            • § 5212 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5213 Withdrawal of distilled spirits from bonded premises on determination of tax

            • § 5213 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary” in introductory provisions and struck out “or Territory”…

            § 5215 Return of tax determined distilled spirits to bonded premises

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5221 Commencement, suspension, and resumption of operations

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5222 Production, receipt, removal, and use of distilling materials

            • (a)(1) (b) (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (d) Pub. L. 94–455, § 1905(b)(6)(D), struck out “5601(b)(3), 5601(b)(4),” after “5601(a)(8),”.

            § 5223 Redistillation of spirits, articles, and residues

            • (a) (b) (c) (e) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5231 Entry for deposit

            • § 5231 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5232 Imported distilled spirits

            • (a) Pub. L. 94–455 inserted “, or the person bringing such distilled spirits into the United States,” after “and the…

            § 5235 Bottling of alcohol for industrial purposes

            • § 5235 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5236 Discontinuance of storage facilities and transfer of distilled spirits

            • § 5236 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5241 Authority to denature

            • § 5241 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5242 Denaturing materials

            • § 5242 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5243 Sale of abandoned spirits for denaturation without collection of tax

            • § 5243 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5271 Permits

            • (a) (b) (c) (d) (e) (h) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5272 Bonds

            • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (b) Pub. L. 94–455, § 1905(c)(3), struck out “and Territories” after “several States”.

            § 5273 Sale, use, and recovery of denatured distilled spirits

            • (a) (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5274 Applicability of other laws

            • § 5274 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5275 Records and reports

            • § 5275 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5291 General

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5301 General

            • (a) (b) (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5312 Production and use of distilled spirits for experimental research

            • (a) (b) (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5313 Withdrawal of distilled spirits from customs custody free of tax for use of the United States

            • § 5313 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5314 Special applicability of certain provisions

            • (a)(2) Pub. L. 94–455, § 1905(a)(18), substituted “section 5001(a)(10)” for “section 5001(a)(4)”.
            • (b)(2) (b)(3) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

            § 5351 Bonded wine cellar

            • § 5351 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5352 Taxpaid wine bottling house

            • § 5352 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5353 Bonded wine warehouse

            • § 5353 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5354 Bond

            • § 5354 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5356 Application

            • § 5356 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5357 Premises

            • § 5357 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5361 Bonded wine cellar operations

            • § 5361 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5362 Removals of wine from bonded wine cellars

            • (a) (b) (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
            • (c)(9) Pub. L. 94–455, § 1905(c)(4), struck out “and Territories” after “the several States”.
            • (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

            § 5363 Taxpaid wine bottling house operations

            • § 5363 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5365 Segregation of operations

            • § 5365 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5366 Supervision

            • § 5366 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5367 Records

            • § 5367 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5368 Gauging and marking

            • § 5368 Pub. L. 94–455 substituted “Gauging and marking” for “Gauging, marking, and stamping” in section catchline, substituted…

            § 5369 Inventories

            • § 5369 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5370 Losses

            • § 5370 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5372 Sampling

            • § 5372 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5373 Wine spirits

            • § 5373 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5382 Cellar treatment of natural wine

            • § 5382 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5386 Special natural wines

            • § 5386 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5387 Agricultural wines

            • § 5387 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5388 Designation of wines

            • § 5388 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5392 Definitions

            • (f) Pub. L. 94–455 struck out “49 Stat. 990;” before “27 U.S.C. 211”.

            § 5401 Qualifying documents

            • § 5401 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5402 Definitions

            • § 5402 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5403 Cross references

            • (1) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5411 Use of brewery

            • § 5411 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5412 Removal of beer in containers or by pipeline

            • § 5412 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5413 Brewers procuring beer from other brewers

            • § 5413 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5414 Transfer of beer between bonded facilities

            • § 5414 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5415 Records and returns

            • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5417 Pilot brewing plants

            • § 5417 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5502 Qualification

            • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5503 Construction and equipment

            • § 5503 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5504 Operation

            • (a) (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5505 Applicability of provisions of this chapter

            • (i) Pub. L. 94–455 struck out “5601(b)(1),” after “5601(a)(1), (6), and (12),”.

            § 5511 Establishment and operation

            • (3) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5551 General provisions relating to bonds

            • (a) Pub. L. 94–455, § 1906(b)(13)(B), substituted “Secretary of the Treasury” for “Secretary”.
            • (b) Pub. L. 94–455, §§ 1905(c)(5), 1906(b)(13)(B), substituted “Secretary of the Treasury” for “Secretary” in provisions…
            • (c) Pub. L. 94–455, § 1906(b)(13)(B), substituted “Secretary of the Treasury” for “Secretary”.

            § 5552 Installation of meters, tanks, and other apparatus

            • § 5552 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5553 Supervision of premises and operations

            • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5554 Pilot operations

            • § 5554 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5555 Records, statements, and returns

            • (a) (b) (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5556 Regulations

            • § 5556 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5557 Officers and agents authorized to investigate, issue search warrants, and prosecute for violations

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5559 Determinations

            • § 5559 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5561 Exemptions to meet the requirements of the national defense

            • § 5561 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5562 Exemptions from certain requirements in cases of disaster

            • § 5562 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5601 Criminal penalties

            • (a)(7) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (b) Pub. L. 94–455, § 1905(a)(22), struck out par. (1) relating to presumptions in the matter of unregistered stills, par.…

            § 5609 Destruction of unregistered stills, distilling apparatus, equipment, and materials

            • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5662 Penalty for alteration of wine labels

            • § 5662 Pub. L. 94–455 struck out “or his delegate” after “Secretary” and “stamp,” before “mark,”.

            § 5685 Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws

            • (a) Pub. L. 94–455, § 1905(a)(23)(A), (c)(6), struck out “Territory or” after “United States, or of any” and substituted…
            • (c) Pub. L. 94–455, § 1905(a)(23)(B), substituted “section 5872” for “section 5862”.
            • (d) Pub. L. 94–455, § 1905(a)(23)(C), substituted “means a machinegun as defined in section 5845(b)” for “means any weapon…

            § 5688 Disposition and release of seized property

            • (a)(5) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5701 Rate of tax

            • (a) Pub. L. 94–455, § 2128(a), substituted provisions setting a tax of 8½ percent of the wholesale price, but not more than…
            • (e) Pub. L. 94–455, § 1905(a)(24), inserted “, unless such import duties are imposed in lieu of internal revenue tax” after…

            § 5702 Definitions

            • (k) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (m) Pub. L. 94–455, § 2128(b), added subsec. (m).

            § 5703 Liability for tax and method of payment

            • (a) Pub. L. 94–455, § 1905(a)(25)(A), directed that all provisions of chapter 52 applicable to tobacco products and…
            • (b) Pub. L. 94–455, §§ 1905(a)(25)(B), 1906(b)(13)(A), struck out provisions which had authorized payment of taxes by stamp…
            • (c) Pub. L. 94–455, §§ 1905(a)(25)(C), 1906(b)(13)(A), redesignated subsec. (d) as (c) and struck out “or his delegate”…
            • (d) § 5703 Pub. L. 94–455, §§ 1905(a)(25)(C), 1906(b)(13)(A), redesignated subsec. (e) as (d) and struck out “or his delegate”…

            § 5704 Exemption from tax

            • (a) (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (c) (d) Pub. L. 94–455, §§ 1905(a)(26), 1906(b)(13)(A), inserted “or to the proprietor of an export warehouse” after “to a…

            § 5705 Credit, refund, or allowance of tax

            • § 5705 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5706 Drawback of tax

            • § 5706 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5708 Losses caused by disaster

            • § 5708 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5711 Bond

            • § 5711 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5712 Application for permit

            • § 5712 Pub. L. 94–455 struck out “or his delegate” after “Secretary” and struck out provision that no person subject to this…

            § 5713 Permit

            • § 5713 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5721 Inventories

            • § 5721 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5722 Reports

            • § 5722 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5723 Packages, marks, labels, and notices

            • § 5723 Pub. L. 94–455, § 1905(a)(28)(A), substituted “and notices” for “notices, and stamps” in section catchline.
            • (a) (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (b) Pub. L. 94–455, §§ 1905(a)(28)(B), 1906(b)(13)(A), struck out references to stamps in heading and in text and struck…

            § 5732 Payment of tax

            • (c) Pub. L. 94–455 substituted provisions under which the special taxes would be paid on the basis of a return for…

            § 5733 Provisions relating to liability for occupational taxes

            • (d)(4) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5741 Records to be maintained

            • § 5741 Pub. L. 94–455 inserted reference to importers, struck out “or his delegate” after “Secretary”, and provided that the…

            § 5751 Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal

            • (a)(2) (a)(3) Pub. L. 94–455 substituted “and notices” for “notices, and stamps”.

            § 5752 Restrictions relating to marks, labels, notices, and packages

            • § 5752 Pub. L. 94–455 struck out reference to stamps in the section catchline and in the text and struck out provisions which…

            § 5753 Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes

            • § 5753 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5762 Criminal penalties

            • (a)(6) Pub. L. 94–455 redesignated par. (7) as (6), and in par. (6) as so redesignated substituted “or notices” for “notices…
            • (a) Pub. L. 94–455 redesignated par. (7) as (6).
            • (a) Pub. L. 94–455 struck out pars. (8) to (11) which related to emptying packages without destroying stamps, possessing…

            § 5763 Forfeitures

            • (a)(2) Pub. L. 94–455, § 1905(b)(7)(C)(i), substituted “and notices” for “notices, and stamps”.
            • (b) Pub. L. 94–455, § 1905(b)(7)(C)(ii), struck out “internal revenue stamps,” after “packages,”.

            § 5802 Registration of importers, manufacturers, and dealers

            • § 5802 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5811 Transfer tax

            • (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5812 Transfers

            • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5821 Making tax

            • (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5822 Making

            • § 5822 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5841 Registration of firearms

            • (a) (c) (d) (e) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5842 Identification of firearms

            • § 5842 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5843 Records and returns

            • § 5843 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5844 Importation

            • § 5844 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5845 Definitions

            • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (f) Pub. L. 94–455, § 1906(b)(13)(A), (J), struck out “or his delegate” after “shotgun or shotgun shell which the…

            § 5851 Special (occupational) tax exemption

            • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 5852 General transfer and making tax exemption

            • (e) (f) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5853 Transfer and making tax exemption available to certain governmental entities

            • (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5854 Exportation of firearms exempt from transfer tax

            • § 5854 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 5872 Forfeitures

            • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6001 Notice or regulations requiring records, statements, and special returns

            • § 6001 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6011 General requirement of return, statement, or list

            • (a) (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (c) Pub. L. 94–455, §§ 1904(b)(10)(A)(ii), 1906(b)(13)(A), redesignated subsec. (e) as (c) and struck out “or his delegate”…
            • (d) Pub. L. 94–455, § 1904(b)(10)(A)(ii), redesignated subsec. (f) as (d). Former subsec. (d), which related to interest…
            • (e) (f) Pub. L. 94–455, § 1904(b)(10)(A)(ii), redesignated subsecs. (e) and (f) as (c) and (d), respectively.

            § 6012 Persons required to make returns of income

            • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out in provisions following par. (7) “or his delegate” after “Secretary”.
            • (a)(1)(A) (a)(1)(B) Pub. L. 94–455, § 401(b)(3), reenacted subpars. (A) and (B) without change.
            • (a)(7) Pub. L. 94–455, § 2101(c), added par. (7).
            • (b)(5) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

            § 6013 Joint returns of income tax by husband and wife

            • (b)(2)(C) Pub. L. 94–455, § 1906(a)(1)(A), struck out “of the United States” after “Tax Court”.
            • (d) Pub. L. 94–455, § 1906(a)(1)(B), (C), substituted in heading “Special rules” for “Definitions”, in par. (1)(A) “of such…
            • (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (f)(4) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (g) (h) Pub. L. 94–455, § 1012(a)(1), added subsecs. (g) and (h).

            § 6014 Income tax return—tax not computed by taxpayer

            • (a) Pub. L. 94–455, §§ 501(b)(8), 503(b)(2), 1906(b)(13(A), substituted “entitled to take the standard deduction provided…
            • (b) Pub. L. 94–455, §§ 501(b)(9), 503(b)(3), 1906(b)(13)(A), struck out an introductory provision, “or his delegate” after…

            § 6018 Estate tax returns

            • (a)(1) Pub. L. 94–455, § 2001(c)(1)(J)(i), substituted “$175,000” for “$60,000”.
            • (a)(2) Pub. L. 94–455, § 2001(c)(1)(J)(ii), substituted “$60,000” for “$30,000”.
            • (a)(3) (a) Pub. L. 94–455, § 2001(c)(1)(J)(iii), added pars. (3) and (4).
            • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

            § 6020 Returns prepared for or executed by Secretary

            • § 6020 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6021 Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts

            • § 6021 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6031 Return of partnership income

            • § 6031 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6033 Returns by exempt organizations

            • (a)(1) (a)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
            • (b) Pub. L. 94–455, §§ 1307(a)(4), 1906(b)(13)(A), struck out in provisions preceding par. (1) “or his delegate” after…

            § 6034 Returns by certain trusts

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6036 Notice of qualification as executor or receiver

            • § 6036 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6037 Return of S corporation

            • § 6037 Pub. L. 94–455 substituted “section 1371(b)” for “section 1371(a)(2)” and struck out “or his delegate” after…

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

            • (a) (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
            • (b)(1) Pub. L. 94–455, § 1031(b)(5), substituted in subpar. (A) “section 904(c)” for “section 904(d)”.
            • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

            § 6039 Returns required in connection with certain options

            • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6041 Information at source

            • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6042 Returns regarding payments of dividends and corporate earnings and profits

            • § 6042 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6043 Liquidating, etc., transactions

            • § 6043 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6044 Returns regarding payments of patronage dividends

            • § 6044 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6045 Returns of brokers

            • § 6045 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6046 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock

            • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (e) Pub. L. 94–455, § 1906(a)(4), struck out provisions relating to the requirement for information to be furnished in the…

            § 6047 Information relating to certain trusts and annuity plans

            • (a) (b) (c) (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
            • (d) Pub. L. 94–455, § 1501(b)(9), inserted “or 220(a)” after “section 219(a)”.

            § 6048 Information with respect to certain foreign trusts

            • § 6048 Pub. L. 94–455, § 1013(e)(4), struck out “creation of or transfer to” after “Returns as to” in section catchline.
            • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (c) (d) Pub. L. 94–455, § 1013(d)(1), (e)(3), added subsec. (c), redesignated former subsec. (c) as (d), and in subsec. (d)…

            § 6049 Returns regarding payments of interest

            • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
            • (b)(1) (b)(2)(A) (b)(2)(B) Pub. L. 94–455, §§ 1901(b)(6)(A), 1906(b)(13)(A), substituted “section 103(a)” for “section 103(a)(1) or (3)”, and…

            § 6050A Reporting requirements of certain fishing boat operators

            § 6051 Receipts for employees

            • (a) Pub. L. 94–455, § 1906(a)(5), struck out “and” at end of par. (6), necessitating no change in text, due to Pub. L.…
            • (c) (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

            § 6052 Returns regarding payment of wages in the form of group-term life insurance

            • § 6052 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6053 Reporting of tips

            • § 6053 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6057 Annual registration, etc.

            • § 6057 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6058 Information required in connection with certain plans of deferred compensation

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6059 Periodic report of actuary

            • § 6059 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6060 Information returns of tax return preparers

            § 6061 Signing of returns and other documents

            • § 6061 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6065 Verification of returns

            • § 6065 Pub. L. 94–455, § 1906(a)(6), struck out provisions relating to the authority of the Secretary or his delegate to…
            • § 6065 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

            § 6071 Time for filing returns and other documents

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6072 Time for filing income tax returns

            • (e) Pub. L. 94–455, § 1053(d)(3), struck out subsec. (e) which related to income tax due dates postponed in the case of…
            • (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

            § 6075 Time for filing estate and gift tax returns

            • (b) Pub. L. 94–455 designated existing provisions as par. (1) and added pars. (2) and (3).

            § 6081 Extension of time for filing returns

            • § 6081 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6091 Place for filing returns or other documents

            • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (b)(1)(B) Pub. L. 94–455, §§ 1204(c)(3)(A), 1906(b)(13)(A), added cl. (v) and struck out in provision following cl. (v) “or his…
            • (b)(2)(B) Pub. L. 94–455, § 1503(d)(4), in cl. (ii), struck out provision which permitted returns of a corporation claiming the…
            • (b)(2)(B) Pub. L. 94–455, §§ 1052(c)(6), struck out provision which permitted returns of a corporation claiming the benefits of…
            • (b)(2)(B) Pub. L. 94–455, §§ 1051(h)(4), 1204(c)(3)(B), 1906(b)(13)(A), substituted “section 936 (relating to possession tax…

            § 6096 Designation by individuals

            • (b) Pub. L. 94–455, §§ 401(a)(2)(C), 504(c)(2), inserted reference to section 42 in subsec. (a) as in effect on day before…
            • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

            § 6101 Period covered by returns or other documents

            • § 6101 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6102 Computations on returns or other documents

            • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6103 Confidentiality and disclosure of returns and return information

            • § 6103 Pub. L. 94–455 among other changes, substituted provisions treating income tax returns as public records and allowing…

            § 6104 Publicity of information required from certain exempt organizations and certain trusts

            • (a) Pub. L. 94–455, §§ 1201(d)(1), 1906(b)(13)(A), struck out in pars. (1)(A), (B), (D), and (2) “or his delegate” after…
            • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
            • (c)(1) Pub. L. 94–455, §§ 1307(d)(2)(B), 1906(b)(13)(A), struck out in provisions preceding subpar. (A) “or his delegate”…

            § 6107 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list

            § 6108 Statistical publications and studies

            • § 6108 Pub. L. 94–455 designated existing provisions as subsec. (a), struck out “or his delegate” after “Secretary”, inserted…

            § 6109 Identifying numbers

            • (a) Pub. L. 94–455, §§ 1203(d), 1906(b)(13)(A), struck out in provisions preceding par. (1) “or his delegate” after…
            • (d) Pub. L. 94–455, § 1211(c), added subsec. (d).

            § 6110 Public inspection of written determinations

            § 6117 Cross reference

            • § 6117 Pub. L. 94–455, among other changes, substituted in section catchline “Cross reference” for “Cross references” and…

            § 6151 Time and place for paying tax shown on returns

            • § 6151 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6155 Payment on notice and demand

            • § 6155 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6157 Payment of Federal unemployment tax on quarterly or other time period basis

            • (a) Pub. L. 94–455, § 1906(a)(11)(B), (b)(13)(A), substituted “subsection (c)” for “subsections (c) and (d)” and struck out…
            • (c) § 6157 Pub. L. 94–455, § 1906(a)(11)(A), redesignated subsec. (d) as (c). Former subsec. (c), which related to the percentage…

            § 6161 Extension of time for paying tax

            • (a)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (a)(2) Pub. L. 94–455, § 2004(c)(1), struck out in subpar. (A) “that the payment, on the due date, of” before “any part of the…
            • (b) Pub. L. 94–455, §§ 1307(d)(2)(C), 1605(b)(3), 2004(c)(2), among other changes, inserted reference to chapter 41…
            • (d)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

            § 6163 Extension of time for payment of estate tax on value of reversionary or remainder interest in property

            • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (b) Pub. L. 94–455, § 2004(c)(3), substituted provisions relating to extension of time for payment for a reasonable cause…
            • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

            § 6164 Extension of time for payment of taxes by corporations expecting carrybacks

            • (a) (b) (d) (f) (h) (i) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6165 Bonds where time to pay tax or deficiency has been extended

            • § 6165 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business

            § 6167 Extension of time for payment of tax attributable to recovery of foreign expropriation losses

            • (a) (b) (d) (e) (g) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (h) Pub. L. 94–455, §§ 1902(b)(2)(B), 1906(b)(13)(A), substituted “section 6503(e)” for “section 6503(f)”, and struck out…

            § 6201 Assessment authority

            • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (a)(3) (a)(4) Pub. L. 94–455, §§ 1206(c)(2), 1906(b)(13)(A), struck out “or his delegate” after “Secretary”, substituted…
            • (d) Pub. L. 94–455, § 1307(d)(2)(D), substituted “and certain excise taxes” for “chapter 42, and chapter 43 taxes” after…

            § 6202 Establishment by regulations of mode or time of assessment

            • § 6202 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6203 Method of assessment

            • § 6203 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6204 Supplemental assessments

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6205 Special rules applicable to certain employment taxes

            • (a)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (a)(4) Pub. L. 94–455, § 1906(a)(13), substituted “Mayor of the District of Columbia and each agent designated by him” for…
            • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

            § 6207 Cross references

            • § 6207 Pub. L. 94–455 struck out par. (7) relating to cross reference for assessment under the provisions of the Tariff Act of…

            § 6211 Definition of a deficiency

            • (a) Pub. L. 94–455, §§ 1307(d)(2)(E), (F)(i), 1605(b)(4)(A), (B), substituted “chapters 41, 42, 43, and 44” for “chapters…
            • (b)(1) Pub. L. 94–455, § 1204(c)(4), struck out “and” after “31” and inserted “, and without regard to any credits resulting…
            • (b)(2) Pub. L. 94–455, §§ 1307(d)(2)(F)(i), 1605(b)(4)(C), substituted “chapter 41, 42, 43, or 44” for “chapter 42 or 43”…
            • (b)(3) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

            § 6212 Notice of deficiency

            • (a) Pub. L. 94–455, §§ 1307(d)(2)(F)(ii), 1605(b)(5)(A), 1906(b)(13)(A), struck out “or his delegate” after “Secretary”…
            • (b)(1) Pub. L. 94–455, §§ 1307(d)(2)(G)(i), 1605(b)(5)(B), (C), 1906(b)(13)(A), struck out “or his delegate” after…
            • (c)(1) Pub. L. 94–455, §§ 1204(c)(5), 1206(c)(3), 1307(d)(2)(G)(ii), 1605(b)(5)(D), 1906(b)(13)(A), struck out “or his…
            • (c)(2)(B) Pub. L. 94–455, § 1901(b)(31)(C), substituted “1033(a)(2)(C) and (D)” for “1033(a)(3)(C) and (D)”.
            • (c)(2) Pub. L. 94–455, § 1901(b)(37)(C), struck out subsec. (c)(2)(D) which set forth a cross reference to section 1335 of…
            • (c)(2) Pub. L. 94–455, § 214(b), added subpar. (E).

            § 6213 Restrictions applicable to deficiencies; petition to Tax Court

            • (a) Pub. L. 94–455, §§ 1204(c)(6), 1307(d)(2)(F)(iii), 1605(b)(6), 1906(a)(15), inserted “section 6851 or” before “section…
            • (b)(1) Pub. L. 94–455, § 1206(a)(2), substituted in heading “Assessments arising out of mathematical or clerical errors” for…
            • (b)(2) Pub. L. 94–455, § 1206(a)(2), added par. (2). Former par. (2) redesignated (3).
            • (b)(3) Pub. L. 94–455, §§ 1206(a)(1), (c)(1), 1906(b)(13)(A), redesignated former par. (2) as (3), and as so redesignated…
            • (b)(4) Pub. L. 94–455, § 1206(a)(1), redesignated former par. (3) as (4).
            • (c) (d) (e) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (f) (g) Pub. L. 94–455, § 1206(b), added subsec. (f) and redesignated former subsec. (f) as (g).

            § 6214 Determinations by Tax Court

            • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (c) Pub. L. 94–455, §§ 1307(d)(2)(F)(iv), (H), 1605(b)(7)(A), (B), substituted in heading and in text “41, 42, 43, or 44”…
            • (d) Pub. L. 94–455, §§ 1307(d)(2)(F)(iv), 1605(b)(7)(C), substituted “41, 42, 43, or 44” for “42 or 43”.

            § 6215 Assessment of deficiency found by Tax Court

            • § 6215 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
            • (b)(5) Pub. L. 94–455, § 1906(a)(16), struck out “60 Stat. 48;” before “50 U.S.C. App. 1742”.

            § 6301 Collection authority

            • § 6301 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6302 Mode or time of collection

            • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (b) Pub. L. 94–455, § 1906(a)(17), (b)(13)(A), substituted “section 4501(a) of chapter 37” for “sections 4501(a) or 4511 of…
            • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

            § 6303 Notice and demand for tax

            • § 6303 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6305 Collection of certain liability

            • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6311 Payment of tax by commercially acceptable means

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6313 Fractional parts of a cent

            • § 6313 Pub. L. 94–455 struck out “not payable by stamp” after “title”.

            § 6314 Receipt for taxes

            • § 6314 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6316 Payment by foreign currency

            • § 6316 Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.

            § 6323 Validity and priority against certain persons

            • (a) (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
            • (f)(2) Pub. L. 94–455, § 2008(c)(1)(B), inserted introductory reference to par. (4).
            • (f)(3) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (f)(4) Pub. L. 94–455, § 2008(c)(1)(A), added par. (4).
            • (g)(2)(A) (g)(2)(B) Pub. L. 94–455, §§ 1906(b)(13)(A), 2008(c)(2), required the fact of refiling be entered and recorded in an index in…
            • (i)(3) Pub. L. 94–455, § 1202(h)(2), struck out par. (3) which related to a special rule respecting disclosure of amount of…

            § 6324A Special lien for estate tax deferred under section 6166

            § 6324B Special lien for additional estate tax attributable to farm, etc., valuation

            § 6325 Release of lien or discharge of property

            • § 6325 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6327 Cross references

            • (2) (3) (4) (5) Pub. L. 94–455 struck out parenthetical references to “52 Stat. 851;”, “52 Stat. 867;”, “52 Stat. 867–877;” and “52…

            § 6331 Levy and distraint

            • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
            • (b) Pub. L. 94–455, §§ 1209(d)(2), 1906(b)(13)(A), substituted in second sentence “Except as otherwise provided in…
            • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (d)(1) Pub. L. 94–455, §§ 1209(d)(4), 1906(b)(13)(A), struck out provision that no additional notice shall be required in the…
            • (d)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (d)(3) Pub. L. 94–455, § 1209(d)(1), added par. (3).

            § 6332 Surrender of property subject to levy

            • (a) (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
            • (c) Pub. L. 94–455, §§ 1209(d)(3), 1906(b)(13)(A), inserted “(or, in the case of a levy described in section 6331(d)(3)…
            • (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

            § 6333 Production of books

            • § 6333 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6334 Property exempt from levy

            • (a)(8) Pub. L. 94–455, § 1209(c), substituted “Judgments for support of minor children” for “Salary, wages, or other income”…
            • (a)(9) Pub. L. 94–455, § 1209(a), added par. (9).
            • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (d) Pub. L. 94–455, § 1209(b), added subsec. (d).

            § 6335 Sale of seized property

            • § 6335 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6336 Sale of perishable goods

            • § 6336 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6337 Redemption of property

            • § 6337 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6338 Certificate of sale; deed of real property

            • § 6338 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6339 Legal effect of certificate of sale of personal property and deed of real property

            • (b)(2) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6340 Records of sale

            • § 6340 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6341 Expense of levy and sale

            • § 6341 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6342 Application of proceeds of levy

            • § 6342 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6343 Authority to release levy and return property

            • § 6343 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6344 Cross references

            • (a)(1) Pub. L. 94–455 inserted reference to chapters 41 and 44.

            § 6401 Amounts treated as overpayments

            • (b) Pub. L. 94–455 substituted “wages) and” and “lubricating oil), and” for “wages),” and “lubricating oil),”…

            § 6402 Authority to make credits or refunds

            • § 6402 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6404 Abatements

            • (a) (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
            • (d) Pub. L. 94–455, § 1212(a), added subsec. (d).

            § 6405 Reports of refunds and credits

            • (a) Pub. L. 94–455, § 1210(a), inserted reference to any tax imposed with respect to private foundations and pensions under…
            • (c) Pub. L. 94–455, §§ 1210(b), 1906(b)(13)(A), substituted “$200,000” for “$100,000” and struck out “or his delegate”…
            • § 6405 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

            § 6406 Prohibition of administrative review of decisions

            • § 6406 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6407 Date of allowance of refund or credit

            • § 6407 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6411 Tentative carryback and refund adjustments

            • (a) Pub. L. 94–455, §§ 1906(b)(13)(A), 2107(g)(1), struck out “or his delegate” after “Secretary” and inserted “(or, in the…
            • (b) (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

            § 6412 Floor stocks refunds

            • (a)(1) Pub. L. 94–455, § 1906(a)(22), (b)(13)(A), redesignated par. (2) as (1) and struck out “or his delegate” after…
            • (a)(2) Pub. L. 94–455, § 1906(a)(22), redesignated par. (4) as (2). Former par. (2) redesignated (1).
            • (a) Pub. L. 94–455, § 1906(a)(22), redesignated par. (4) as (2).

            § 6413 Special rules applicable to certain employment taxes

            • (a)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (a)(4) Pub. L. 94–455, § 1906(a)(23)(A), substituted “Mayor of the District of Columbia and each agent designated by him” for…
            • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (c)(1) Pub. L. 94–455, § 1906(a)(23)(B)(i), struck out “or his delegate” after “Secretary” and substituted general provision…
            • (c)(2)(A) Pub. L. 94–455, § 1906(a)(23)(B)(ii), substituted “the amount, not to exceed an amount equal to the contribution and…
            • (c)(2)(C) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (c)(2)(F) Pub. L. 94–455, § 1906(a)(23)(C), substituted “Mayor of the District of Columbia and each agent designated by him” for…
            • (c) Pub. L. 94–455, § 1906(a)(23)(D), struck out “after 1967” after “calendar year”.

            § 6415 Credits or refunds to persons who collected certain taxes

            • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6416 Certain taxes on sales and services

            • (a)(1) Pub. L. 94–455, §§ 1904(b)(1)(A), 1906(b)(13)(A), substituted “(special fuels)” for “(retailers taxes)”, and struck out…
            • (a)(3) Pub. L. 94–455, § 1906(a)(24)(A), (b)(13)(A), redesignated subpars. (C) and (D) as (A) and (B), and as so redesignated…
            • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (b)(1) Pub. L. 94–455, § 1904(b)(2), substituted “section 4216(e)(2) and (3)” for “section 4216(f)(2) and (3)”.
            • (b)(2)(E) Pub. L. 94–455, § 1906(a)(24)(B)(i), redesignated subpar. (F) as (E). A prior subpar. (E) had been repealed by Pub. L.…
            • (b)(2)(F) Pub. L. 94–455, § 1906(a)(24)(B)(i), redesignated subpar. (K) as (F). Former subpar. (F) redesignated (E).
            • (b)(2)(G) Pub. L. 94–455, § 1906(a)(24)(B)(i), redesignated subpar. (L) as (G), and struck out former subpar. (G) respecting…
            • (b)(2) Pub. L. 94–455, § 1906(a)(24)(B)(i), redesignated subpar. (M) as (H), and struck out former subpar. (H) respecting…
            • (b)(2) Pub. L. 94–455, § 1906(a)(24)(B)(i), redesignated subpar. (R) as (I), and struck out former subpar. (I) respecting…
            • (b)(2) Pub. L. 94–455, § 1906(a)(24)(B)(i), redesignated subpar. (S) as (J), and struck out former subpar. (J) respecting…
            • (b)(2) Pub. L. 94–455, § 1906(a)(24)(B)(i), redesignated subpar. (T), added by Pub. L. 94–455, § 2108(a), as (K). Former…
            • (b)(2) Pub. L. 94–455, § 1906(a)(2)(B)(i), redesignated subpars. (L) and (M) as (G) and (H), respectively.
            • (b)(2) Pub. L. 94–455, § 1906(a)(2)(B)(i), redesignated subpars. (R) and (S) as (I) and (J), respectively.
            • (b)(2) Pub. L. 94–455, § 1906(a)(2)(B)(i), redesignated subpar. (T), added by Pub. L. 94–455, § 2108(a), as (K).
            • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
            • (e) Pub. L. 94–455, § 1904(b)(1)(B), struck out “subchapter E of” before “chapter 31”.
            • § 6416 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

            § 6419 Excise tax on wagering

            • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6420 Gasoline used on farms

            • (a) Pub. L. 94–455, § 1906(a)(26) (C)(ii), (b)(13)(A), substituted “subsection (g)” for “subsection (h)” and struck out “or…
            • (b) Pub. L. 94–455, § 1906(a)(26)(A), among other changes, struck out provisions relating to gasoline used before July 1…
            • (c)(3)(A) Pub. L. 94–455, § 1906(b)(6)(A), among other changes, struck out “and for purposes of section 6416(b)(2)(G)(ii) (but…
            • (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (e)(1) Pub. L. 94–455, § 1906(a)(26)(B), substituted “apply in respect” for “apply in in respect”.
            • (e)(2) (f) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (g) Pub. L. 94–455, § 1906(a)(26)(C)(i), (D), redesignated subsec. (h) as (g), struck out in par. (1) “with respect to…
            • (h) (i) Pub. L. 94–455, § 1906(a)(26)(C)(i), redesignated subsecs. (h) and (i) as (g) and (h), respectively.

            § 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes

            • (a) Pub. L. 94–455, § 1906(a)(27)(A)(i), (b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing, and…
            • (b)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (c) Pub. L. 94–455, § 1906(a)(27)(B), among other changes, struck out provisions relating to gasoline used before July 1…
            • (e)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (e) Pub. L. 94–455, § 1906(a)(27)(A)(i), struck out “after June 30, 1970,” after “used”.
            • (f) (g) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (h) Pub. L. 94–455, § 1906(a)(27)(C), struck out “after June 30, 1956, and” after “purchased”.
            • (i)(1) Pub. L. 94–455, § 1906(a)(27)(D)(i), struck out “with respect to gasoline used after June 30, 1965,” after “subsections…
            • (i)(2) Pub. L. 94–455, § 1906(a)(27)(D)(ii), substituted “subsection (c)(2)” for “subsection (c)(3)(B)”.
            • (i)(3) Pub. L. 94–455, § 1906(a)(27)(D)(iii), struck out “for gasoline used after June 30, 1965” after “subtitle A”.

            § 6422 Cross references

            • (2) Pub. L. 94–455, § 1901(b)(36)(B), redesignated par. (3) as (2). Former par. (2), which set forth a cross reference to…
            • (3) (4) (5) (6) (7) (8) Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (4) to (9) as (3) to (8), respectively.
            • (9) Pub. L. 94–455, §§ 1901(b)(36)(B), 1906(a)(28)(A), redesignated par. (10) as (9) and substituted “(50 U.S.C. App.…
            • (10) Pub. L. 94–455, § 1901(b)(36)(B), redesignated par. (11) as (10). Former par. (10) redesignated (9).
            • § 6422 Pub. L. 94–455, §§ 1901(b)(36)(B), 1906(a)(28)(B), redesignated par. (12) as (11) and substituted “(31 U.S.C. 227)” for…
            • § 6422 Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (12) and (13) as (11) and (12), respectively.
            • § 6422 Pub. L. 94–455, § 1601(f)(1), added par. (14).

            § 6423 Conditions to allowance in the case of alcohol and tobacco taxes

            • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
            • (b) Pub. L. 94–455, § 1906(a)(29)(A), among other changes, struck out provisions allowing any claimant who has on or before…
            • (c) Pub. L. 94–455, § 1906(a)(29)(B), (C), redesignated subsec. (d) as (c) and struck out par. (3) relating to any amount…
            • (d) § 6423 Pub. L. 94–455, § 1906(a)(29)(B), (b)(13)(A), redesignated subsec. (e) as (d) and struck out “or his delegate” after…

            § 6425 Adjustment of overpayment of estimated income tax by corporation

            • (a) (b) (d) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6427 Fuels not used for taxable purposes

            • (a) Pub. L. 94–455, § 1906(a)(31)(A), (b)(13)(A), struck out “, after June 30, 1970,” after “sale of any fuel and” and “or…
            • (b)(1) Pub. L. 94–455, § 1906(a)(31)(A), (b)(13)(A), struck out “, after June 30, 1970,” before “used by the purchaser” and…
            • (c) Pub. L. 94–455, § 1906(a)(31)(A), (b)(13)(A), struck out “, after June 30, 1970,” before “used on a farm” and “or his…
            • (f) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (h) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

            § 6501 Limitations on assessment and collection

            • (b)(3) (c)(4) (d) (e)(1)(A)(ii) (e)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
            • (e)(3) Pub. L. 94–455, § 1307(d)(2)(F)(vi), substituted “chapter 41, 42, or 43” for “chapter 42 or 43”.
            • (i) Pub. L. 94–455, §§ 1031(b)(5), 1035(d)(3), substituted “section 904(c)” for Section 904(d)” wherever appearing and…
            • (n) Pub. L. 94–455, § 1302(b), added par. (3).
            • (o) Pub. L. 94–455, § 2107(g)(2)(A), inserted “, an investment credit carryback,” after “net operating loss carryback”.

            § 6502 Collection after assessment

            • (a)(2) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6503 Suspension of running of period of limitation

            • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (d) Pub. L. 94–455, § 2004(c)(4), substituted “section 6163, 6166, or 6166A” for “section 6166”.
            • (e) Pub. L. 94–455, § 1902(b)(2)(A), redesignated subsec. (f) as (e). Former subsec. (e), which related to certain powers…
            • (f) Pub. L. 94–455, §§ 1902(b)(2)(A), 1906(b)(13)(A), redesignated subsec. (g) as (f), and struck out “or his delegate”…
            • (g) Pub. L. 94–455, §§ 1902(b)(2)(A), 1906(b)(13)(A), redesignated subsec. (h) as (g) and struck out “or his delegate”…
            • (h) Pub. L. 94–455, § 1902(b)(2)(A), redesignated subsec. (i) as (h). Former subsec. (h) redesignated (g). See Codification…
            • (i) Pub. L. 94–455, § 1902(b)(2)(A), redesignated subsec. (i) as (h).
            • (j) Pub. L. 94–455, §§ 1203(h)(1), 1601(f)(2), as amended by Pub. L. 96–596, § 2(a)(4)(E), (F), added pars. (4) and (5).…

            § 6504 Cross references

            • (1) Pub. L. 94–455, §§ 1901(b)(36)(C), 1906(a)(32)(B), redesignated par. (2) as (1). Former par. (1), which referred to…
            • (2) Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (3) as (2). Former par. (2) redesignated (1).
            • (3) Pub. L. 94–455, §§ 1901(b)(31)(D), 1906(a)(32)(B), redesignated par. (4) as (3) and substituted “section 1033(a)(2)(C)…
            • (4) Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (5) as (4). Former par. (4) redesignated (3).
            • (5) Pub. L. 94–455, §§ 1901(b)(39)(B), 1906(a)(32)(B), redesignated par. (9) as (5). Former par. (5) redesignated (4).
            • (6) Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (10) as (6).
            • (6) Pub. L. 94–455, § 1901(b)(37)(D), as amended by Pub. L. 95–600, § 703(j)(10), struck out par. (6) which referred to…
            • (7) Pub. L. 94–455, §§ 1901(b)(39)(B), 1906(a)(32)(B), redesignated par. (11) as (7). Former par. (7), which referred to…
            • (8) Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (12) as (8).
            • (9) Pub. L. 94–455, § 1906(a)(32)(A), (B), redesignated par. (13) as (9) and inserted provisions relating to sections 6421…
            • (10) Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (15) as (10). Former par. (10) redesignated (6).
            • § 6504 Pub. L. 94–455, §§ 1203(h)(2), 1906(a)(32)(B), added par. (11). Former par. (11) redesignated (7).
            • § 6504 Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (12) as (8).
            • § 6504 Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (13) as (9).
            • § 6504 Pub. L. 94–455, § 1906(a)(32)(A), struck out par. (14) which referred to section 6206 for assessments to recover…
            • § 6504 Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (15) as (10).

            § 6511 Limitations on credit or refund

            • (d)(2)(A) Pub. L. 94–455, § 1906 (a)(33)(A), struck out “September 1, 1959, or” after “shall not expire before” and “, whichever…
            • (d)(5) Pub. L. 94–455, § 1906(a)(33)(B), struck out “the later of the following dates: (A)” after “filed on or before” and “…
            • (d)(7) Pub. L. 94–455, § 2107(g)(2)(B), inserted “, an investment credit carryback,” after “net operating loss carryback”.
            • (g) Pub. L. 94–455, § 1203(h)(3), added par. (7).

            § 6512 Limitations in case of petition to Tax Court

            • (a) (b)(1) Pub. L. 94–455 substituted reference to chapter 41, 42, 43, or 44 for reference to chapter 42 or 43 and reference to…

            § 6514 Credits or refunds after period of limitation

            • (a)(2) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6515 Cross references

            • (1) Pub. L. 94–455, § 1901(b)(36)(D), (b)(37)(E), redesignated par. (3) as (1). Former par. (1), which referred to section…
            • (2) Pub. L. 94–455, § 1901(b)(37)(E), redesignated par. (4) as (2). Former par. (2), which referred to section 1335 for war…
            • (3) (4) (5) § 6515 Pub. L. 94–455, § 1901(b)(37)(E), redesignated pars. (3) to (7) as (1) to (5), respectively.
            • § 6515 Pub. L. 94–455, § 1601(f)(3), added par. (8) which was redesignated par. (6) by section 1901(b)(37)(E) of Pub. L.…

            § 6532 Periods of limitation on suits

            • § 6532 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

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

            • (b)(4) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (c) Pub. L. 94–455, §§ 1307(d)(2)(H), 1605(b)(10), substituted in heading “chapter 41, 42” for “chapter 42” and “43, or 44”…
            • (d)(4) Pub. L. 94–455, § 2107(g)(2)(C), inserted “, an investment credit carryback,” after “net operating loss carryback”.
            • (h) Pub. L. 94–455, § 1906(a)(34), struck out “(or section 59 of the Internal Revenue Code of 1939)”.
            • (j) (k) Pub. L. 94–455, § 2004(b), added subsec. (j) and redesignated former subsec. (j) as (k).

            § 6611 Interest on overpayments

            • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (f)(4) Pub. L. 94–455, § 2107(g)(2)(D), inserted “, an investment credit carryback,” after “net operating loss carryback”.
            • (h) § 6611 Pub. L. 94–455, § 1904(b)(10)(A)(iv), redesignated subsec. (i) as (h). Former subsec. (h), which related to a refund…

            § 6621 Determination of rate of interest

            • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6651 Failure to file tax return or to pay tax

            • (e) Pub. L. 94–455 struck out subsec. (e) which related to certain interest equalization tax returns.

            § 6652 Failure to file certain information returns, registration statements, etc.

            • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (b) Pub. L. 94–455, §§ 1207(e)(3)(B), (C), 1906(b)(13)(A), inserted “in the case of each failure to make a return required…
            • (d) (e) (f) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

            § 6654 Failure by individual to pay estimated income tax

            • (g) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (h) Pub. L. 94–455, § 1906(a)(35), struck out subsec. (h) which provided that this section shall apply to taxable years…

            § 6655 Failure by corporation to pay estimated income tax

            • (e)(1)(B) Pub. L. 94–455, § 1906(b)(3)(A), struck out in cl. (ii) “after December 31, 1967, and” after “taxable year beginning”…
            • (e)(2)(B) Pub. L. 94–455, § 1906(b)(3)(B), substituted “clause (ii)” for “clauses (ii) and (iii)”.
            • (e)(3) (e)(4) Pub. L. 94–455, § 1906(b)(3)(C)(i), redesignated par. (4) as (3). Former par. (3), which related to the computation of…
            • (f) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

            § 6656 Failure to make deposit of taxes

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6657 Bad checks

            • § 6657 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6671 Rules for application of assessable penalties

            • § 6671 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6673 Sanctions and costs awarded by courts

            • § 6673 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6677 Failure to file information with respect to certain foreign trusts

            • (a) Pub. L. 94–455 inserted “(or, in the case of a failure with respect to section 6048(c), equal to 5 percent of the value…

            § 6686 Failure to file returns or supply information by DISC or former FSC

            • § 6686 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6688 Assessable penalties with respect to information required to be furnished under section 7654

            • § 6688 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6694 Understatement of taxpayer’s liability by tax return preparer

            § 6695 Other assessable penalties with respect to the preparation of tax returns for other persons

            § 6696 Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B

            § 6801 Authority for establishment, alteration, and distribution

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
            • (b) Pub. L. 94–455 and Pub. L. 94–569 struck out “or his delegate” after “Secretary” and provided that stamps required by…

            § 6802 Supply and distribution

            • § 6802 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing and substituted in par. (2)…

            § 6803 Accounting and safeguarding

            • (a) Pub. L. 94–455 redesignated subsec. (b)(1) as (a), substituted “paragraph (2)” for “paragraph (2) or (3)”, and struck…
            • (b) Pub. L. 94–455 redesignated par. (2) as entire subsection, struck out “or his delegate” after “Secretary” and…

            § 6804 Attachment and cancellation

            • § 6804 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6805 Redemption of stamps

            • § 6805 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6808 Special provisions relating to stamps

            • (1) Pub. L. 94–455, § 1952(n)(1), redesignated par. (3) as (1).
            • (2) Pub. L. 94–455, § 1952(n)(1), redesignated par. (6) as (2). Former par. (2), relating to cotton futures, with the…
            • (3) Pub. L. 94–455, § 1952(n)(1), redesignated par. (11) as (3). Former par. (3) redesignated (1).
            • § 6808 Pub. L. 94–455, § 1904(b)(5)(B), struck out par. (4) relating to documents and other instruments, with the included…
            • § 6808 Pub. L. 94–455, § 1952(n)(1), redesignated par. (6) as (2).
            • § 6808 Pub. L. 94–455, § 1904(b)(7)(A), struck out par. (7) relating to oleomargarine, with the included reference to…
            • § 6808 Pub. L. 94–455, § 1904(b)(9)(A), struck out par. (10) relating to process, renovated, or adulterated butter, with the…
            • § 6808 Pub. L. 94–455, § 1952(n)(1), redesignated par. (11) as (3).
            • § 6808 Pub. L. 94–455, § 1904(b)(8)(B), struck out par. (12) relating to white phosphorous matches, with the included…

            § 6851 Termination assessments of income tax

            • § 6851 Pub. L. 94–455, § 1204(b)(1), substituted “assessments of income tax” for “of taxable year” in section catchline.
            • (a) Pub. L. 94–455, § 1204(b)(1), revised pars. (1) and (2) to provide that a termination assessment does not end the…
            • (b) Pub. L. 94–455, § 1204(b)(1), substituted provisions for the mailing of a notice of deficiency for provisions for the…
            • (c) (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
            • (e) Pub. L. 94–455, § 1204(b)(2), substituted provisions making section 6861(f) and (g) applicable with respect to…
            • (f) Pub. L. 94–455, § 1204(b)(2), added subsec. (f).

            § 6861 Jeopardy assessments of income, estate, gift, and certain excise taxes

            • § 6861 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6862 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6863 Stay of collection of jeopardy assessments

            • (a) Pub. L. 94–455, §§ 1204(c)(7), 1906(b)(13)(A), inserted reference to section 6851, substituted “an assessment” for “a…
            • (b)(3)(A) Pub. L. 94–455, § 1204(c)(8), substituted “an assessment has been made under section 6851 or 6861,” for “a jeopardy…
            • (b)(3)(B)(ii) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (b)(3)(C) Pub. L. 94–455, § 1906(a)(38), struck out subpar. (C) which had limited the applicability of subpars. (A) and (B) to…
            • (c) Pub. L. 94–455, § 1204(c)(9), added subsec. (c).

            § 6871 Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.

            • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (a) Pub. L. 94–455, § 1906(c)(1), struck out “or Territory” after “any State”.

            § 6872 Suspension of period on assessment

            • § 6872 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6873 Unpaid claims

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6901 Transferred assets

            • § 6901 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6902 Provisions of special application to transferees

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 6903 Notice of fiduciary relationship

            • § 6903 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 6905 Discharge of executor from personal liability for decedent’s income and gift taxes

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 7001 Collection of foreign items

            • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 7011 Registration—persons paying a special tax

            • § 7011 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 7012 Cross references

            • § 7012 Pub. L. 94–455 revised section generally, striking out cross reference to section 4804(d) relating to registration in…

            § 7101 Form of bonds

            • (2) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 7102 Single bond in lieu of multiple bonds

            • § 7102 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 7103 Cross references—Other provisions for bonds

            • (a)(4) Pub. L. 94–455, § 1204(c)(10), struck out par. (4) which made reference to section 6851(e) as covering the furnishing…
            • (b)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • § 7103 Pub. L. 94–455, § 1906(a)(40), struck out subsec. (d) which made cross references to provisions covering bonds required…

            § 7121 Closing agreements

            • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 7122 Compromises

            • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 7207 Fraudulent returns, statements, or other documents

            • § 7207 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 7209 Unauthorized use or sale of stamps

            • § 7209 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 7213 Unauthorized disclosure of information

            • (a) Pub. L. 94–455, § 1202(d), added pars. (3) and (4), redesignated former par. (3) as (5), and in pars. (1), (2), and (5)…
            • (c) Pub. L. 94–455, § 1202(d), redesignated subsec. (d) as (c). Former subsec. (c), covering offenses relating to the…
            • (d) (e) Pub. L. 94–455, § 1202(d), (h)(3), redesignated subsec. (e) as (d) and, in par. (1) of subsec. (d) as so redesignated…

            § 7214 Offenses by officers and employees of the United States

            • (a)(8) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 7216 Disclosure or use of information by preparers of returns

            • (b)(3) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 7269 Failure to produce records

            • § 7269 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 7270 Insurance policies

            • § 7270 Pub. L. 94–455 substituted “liability for tax on policies issued by foreign insurers” for “the affixing of stamps on…

            § 7271 Penalties for offenses relating to stamps

            • (2) (3) § 7271 Pub. L. 94–455 redesignated pars. (3) and (4) as (2) and (3), respectively. Former par. (2), which related to persons…

            § 7272 Penalty for failure to register or reregister

            • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
            • (b) Pub. L. 94–455, §§ 1904(b)(8)(F), 1906(a)(42), struck out “4722, 4753, 4804(d),” after “4412,”.

            § 7303 Other property subject to forfeiture

            • (2) Pub. L. 94–455, § 1904(b)(9)(D), redesignated par. (7) as (2). Former par. (2), which related to oleomargarine or…
            • (3) Pub. L. 94–455, § 1904(b)(9)(D), redesignated par. (8) as (3). Former par. (3), relating to offenses by manufacturers…
            • § 7303 Pub. L. 94–455, § 1904(b)(9)(D), struck out par. (4) which related to the purchase or receipt of adulterated butter.
            • § 7303 Pub. L. 94–455, § 1904(b)(9)(D), struck out par. (5) which related to packages of oleomargarine found without required…
            • § 7303 Pub. L. 94–455, § 1904(b)(8)(G), struck out par. (6) which related to white phosphorus matches.
            • § 7303 Pub. L. 94–455, § 1904(b)(9)(D), redesignated pars. (7) and (8) as (2) and (3), respectively.

            § 7304 Penalty for fraudulently claiming drawback

            • § 7304 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 7321 Authority to seize property subject to forfeiture

            • § 7321 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 7322 Delivery of seized personal property to United States marshal

            • § 7322 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 7324 Special disposition of perishable goods

            • (1) (2) (3) (4) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 7325 Personal property valued at $100,000 or less

            • § 7325 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

            § 7327 Customs laws applicable

            • § 7327 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

            § 7328 Cross references

              § 7401 Authorization

              • § 7401 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

              § 7403 Action to enforce lien or to subject property to payment of tax

              • (a) Pub. L. 94–455, §§ 1906(b)(13)(A), 2004(f)(2), struck out “or his delegate” after “Secretary” and inserted provisions…
              • (c) (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

              § 7404 Authority to bring civil action for estate taxes

              • § 7404 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

              § 7406 Disposition of judgments and moneys recovered

              • § 7406 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

              § 7407 Action to enjoin tax return preparers

              § 7410 Cross references

                § 7421 Prohibition of suits to restrain assessment or collection

                • (a) Pub. L. 94–455 substituted “7426(a) and (b)(1), and 7429(b)” for “and 7426(a) and (b)(1)”.

                § 7422 Civil actions for refund

                • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
                • (c) Pub. L. 94–455, § 1906(a)(44), struck out “instituted after June 15, 1942,” after “res judicata in all suits” and…
                • (e) Pub. L. 94–455, §§ 1307(d)(2)(F)(viii), 1605(b)(11), 1906(b)(13)(A), struck out “or his delegate” after “Secretary” and…

                § 7423 Repayments to officers or employees

                • § 7423 Pub. L. 94–455 struck out “or his delegate” after “Secretary” in provisions preceding par. (1).

                § 7425 Discharge of liens

                • § 7425 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

                § 7426 Civil actions by persons other than taxpayers

                • § 7426 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

                § 7427 Tax return preparers

                § 7428 Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.

                § 7429 Review of jeopardy levy or assessment procedures

                § 7437 Cross references

                • (1) Pub. L. 94–455, § 1906(a)(45)(A), struck out “52 Stat. 851;” before “11 U.S.C. 35”.
                • (2) Pub. L. 94–455, § 1906(a)(45)(B), struck out “52 Stat. 867;” before “11 U.S.C. 93”.
                • (3) Pub. L. 94–455, § 1906(a)(45)(C), struck out “52 Stat. 876–877;” before “11 U.S.C. 107”.
                • (4) Pub. L. 94–455, § 1906(a)(45)(D), struck out “52 Stat. 938;” before “11 U.S.C. 1080”.

                § 7448 Annuities to surviving spouses and dependent children of judges and special trial judges

                • § 7448 Pub. L. 94–455, § 1906(a)(46)(F), substituted “surviving spouses” for “widows” in section catchline.
                • (a)(6) Pub. L. 94–455, § 1906(a)(46)(A), substituted “The term ‘surviving spouse’ means a surviving spouse of” for “The term…
                • (d) Pub. L. 94–455, § 1906(a)(46)(E), substituted “surviving spouse” for “widow” wherever appearing.
                • (h) Pub. L. 94–455, § 1906(a)(46)(B), (C), substituted “a surviving spouse” for “a widow”, “such surviving spouse” for…
                • (j) (m) (n) Pub. L. 94–455, § 1906(a)(46)(E), substituted “surviving spouse” for “widow” wherever appearing.
                • (o) Pub. L. 94–455, § 1906(a)(46)(C), (D), (E), substituted “surviving spouse” for “widow”, “such spouse” for “she” and…
                • (q) Pub. L. 94–455, § 1906(a)(46)(E), substituted “surviving spouse” for “widow”.

                § 7451 Petitions

                • § 7451 Pub. L. 94–455 inserted “or under section 7428” after “part IV of this subchapter”.

                § 7452 Representation of parties

                • § 7452 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 7454 Burden of proof in fraud, foundation man­ager, and transferee cases

                • (a) (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 7456 Administration of oaths and procurement of testimony

                • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

                § 7457 Witness fees

                • (b)(1) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

                § 7458 Hearings

                • § 7458 Pub. L. 94–455 struck out “or his delegate” after “Secretary” and struck out “nor his delegate” after “nor the…

                § 7459 Reports and decisions

                • (c) Pub. L. 94–455 inserted “or under section 7428” after “under part IV of this subchapter” and struck out “or his…
                • (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

                § 7461 Publicity of proceedings

                • § 7461 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 7463 Disputes involving $50,000 or less

                • § 7463 Subsec, (d). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 7471 Employees

                • (a) Pub. L. 94–455, § 1906(a)(47)(A), among other changes, substituted provisions referring to title 5 of the United States…
                • (b) Pub. L. 94–455, § 1906(a)(47)(B), substituted “as provided in chapter 57 of title 5, United States Code” for “as…

                § 7476 Declaratory judgments relating to qualification of certain retirement plans

                • § 7476 Pub. L. 94–455, § 1042(d)(2)(C), inserted “relating to qualification of certain retirement plans” after “Declaratory…
                • (a) Pub. L. 94–455, §§ 1906(a)(48), (b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing, and…
                • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out in pars. (1) to (3) and (5), “or his delegate” after “Secretary” wherever…
                • (c) Pub. L. 94–455, § 1306(b)(3), substituted “this section or section 7428” for “this section”.

                § 7481 Date when Tax Court decision becomes final

                § 7482 Courts of review

                • (b)(1)(D) Pub. L. 94–455, § 1042(d)(2)(A), added subpar. (D).
                • (b)(1)(E) Pub. L. 94–455, § 1306(b)(4), added subpar. (E).
                • (b)(1) Pub. L. 94–455, §§ 1042(d)(2)(B), 1306(b)(5), in provisions following subpar. (E), substituted “no subparagraph of the…
                • (b)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

                § 7484 Change of incumbent in office

                • § 7484 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 7502 Timely mailing treated as timely filing and paying

                • (b) Pub. L. 94–455, § 1906(a)(49), (b)(13)(A), substituted “United States Postal Service” for “United States Post Office”…
                • (c)(2) (e)(1) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

                § 7503 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday

                • § 7503 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 7504 Fractional parts of a dollar

                • § 7504 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 7505 Sale of personal property acquired by the United States

                • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

                § 7506 Administration of real estate acquired by the United States

                • (a) (b) (c) (d) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

                § 7507 Exemption of insolvent banks from tax

                • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
                • (c) Pub. L. 94–455, § 1906(a)(50), struck out “after May 28, 1938” in par. (2) after “or remitted” and in par. (3) after…

                § 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation

                • § 7508 Pub. L. 94–455, § 1906(a)(51)(A), substituted “by reason of service in combat zone” for “by reason of war” in section…
                • (a) Pub. L. 94–455, § 1906(a)(51)(B), (b)(13)(A), substituted “United States” for “States of the Union and the District of…
                • (d) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

                § 7509 Expenditures incurred by the United States Postal Service

                • § 7509 Pub. L. 94–455 substituted “United States Postal Service” for “Post Office Department” in section catchline and…

                § 7510 Exemption from tax of domestic goods purchased for the United States

                • § 7510 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

                § 7512 Separate accounting for certain collected taxes, etc.

                • § 7512 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

                § 7513 Reproduction of returns and other documents

                • (a) (b) Pub. L. 94–455, § 1906(b) (13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
                • (c) § 7513 Pub. L. 94–455, § 1202(f), redesignated subsec. (d) as (c) and struck out former subsec. (c) which related to legal…

                § 7514 Authority to prescribe or modify seals

                • § 7514 Pub. L. 94–455 substituted “functions of the Secretary of the Treasury” for “functions of the Secretary” after “whom…

                § 7516 Supplying training and training aids on request

                • § 7516 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

                § 7517 Furnishing on request of statement explaining estate or gift valuation

                § 7601 Canvass of districts for taxable persons and objects

                • § 7601 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 7602 Examination of books and witnesses

                • § 7602 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

                § 7603 Service of summons

                • § 7603 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 7604 Enforcement of summons

                • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 7605 Time and place of examination

                • (a) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
                • (b) (c) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 7606 Entry of premises for examination of taxable objects

                • § 7606 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

                § 7608 Authority of internal revenue enforcement officers

                • § 7608 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

                § 7609 Special procedures for third-party summonses

                § 7610 Fees and costs for witnesses

                § 7613 Cross references

                • (a) Pub. L. 94–455, § 1904(b)(7)(D), (9)(E), struck out pars. (1) and (2) relating to cross references to wholesale dealers…

                § 7621 Internal revenue districts

                • (b) Pub. L. 94–455 struck out “Territory” after “any State” and “or a Territory and one or more States” after “two or more…

                § 7622 Authority to administer oaths and certify

                • (a) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
                • (b) Pub. L. 94–455, § 1906(c)(2), struck out “Territory” after “any State”.

                § 7623 Expenses of detection of underpayments and fraud, etc.

                • § 7623 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

                § 7651 Administration and collection of taxes in possessions

                • (2)(A) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 7652 Shipments to the United States

                • (a)(2) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
                • (b)(3) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” in provisions following subpar. (B).
                • (b)(3) Pub. L. 94–455, § 1906(a)(55)(B), as amended by Pub. L. 98–213, § 5(c)(1), substituted “emergency relief purposes and…
                • (b)(3) Pub. L. 94–455, § 1906(a)(55)(C), struck out “including payments under subparagraph (B)” after “public projects only”…
                • (b)(3)(A) Pub. L. 94–455, § 1906(a)(55)(D), as added by Pub. L. 98–213, § 5(c)(2), struck out proviso after “determine” requiring…
                • (b)(3)(B) (b)(3) Pub. L. 94–455, § 1906(a)(55)(A), redesignated subpar. (C) as (B). Former subpar. (B) relating to disposition of…

                § 7653 Shipments from the United States

                • (d) Pub. L. 94–455 struck out “ch. 512, 64 Stat. 392, section 30” after “August 1, 1950”.

                § 7654 Coordination of United States and certain possession individual income taxes

                • (d) (e) Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

                § 7655 Cross references

                • (a) Pub. L. 94–455 substituted “Chapter 37” for “Subchapter A of chapter 37” in par. (5) and redesignated par. (5) as (3).

                § 7701 Definitions

                • (a)(4) Pub. L. 94–455, § 1906(c)(3), struck out “or Territory” after “any State”.
                • (a)(11) Pub. L. 94–455, § 1906(a)(57)(A), substituted definitions of “Secretary of the Treasury” and “Secretary” for…
                • (a)(12)(A) Pub. L. 94–455, § 1906(a)(57)(B), substituted definition of “or his delegate” for definition of “Secretary of his…
                • (a)(19) (a)(23) (a)(33) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
                • (a)(36) Pub. L. 94–455, § 1203(a), added par. (36).

                § 7801 Authority of Department of the Treasury

                • (b) Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary” in four places, in par. (1) after “prescribed by…

                § 7802 Internal Revenue Service Oversight Board

                • (a) Pub. L. 94–455, § 1906(b)(13)(B), substituted “Secretary of the Treasury” for “Secretary” after “prescribed by the”.
                • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

                § 7803 Commissioner of Internal Revenue; other officials

                • (a) (b) (c) Pub. L. 94–455, § 1906(b) (13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
                • (c) (d) Pub. L. 94–455, § 1906(a)(58), redesignated subsec. (d) as (c).

                § 7804 Other personnel

                • § 7804 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 7805 Rules and regulations

                • § 7805 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

                § 7808 Depositaries for collections

                • § 7808 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 7809 Deposit of collections

                • (a) Pub. L. 94–455, § 1906(a)(59), (b)(13)(A), struck out “4735, 4762” after “and in sections”, and “or his delegate” after…
                • (b) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
                • (c)(1) Pub. L. 94–455, § 1202(h)(5), substituted “section 6103(p) (relating to furnishing of copies of returns or of return…

                § 7810 Revolving fund for redemption of real property

                • § 7810 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

                § 7851 Applicability of revenue laws

                • (a)(5) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 7852 Other applicable rules

                • (e) Pub. L. 94–455 added subsec. (e).

                § 8001 Authorization

                • § 8001 Pub. L. 94–455 struck out “Internal Revenue” after “Committee on”.

                § 8004 Appointment and compensation of staff

                • § 8004 Pub. L. 94–455 substituted “compensation of the Chief of Staff of the Joint Committee” for “compensation of a clerk”…

                § 8021 Powers

                • (d) Pub. L. 94–455 struck out par. (2) relating to limitation on cost of stenographic services in reporting hearings.

                § 8023 Additional powers to obtain data

                • (a) Pub. L. 94–455, § 1210(c), inserted provision that in investigation by Joint Committee on Taxation of the…
                • (c) Pub. L. 94–455, § 1907(a)(4), substituted “any” for “Reorganization Plan Numbered 26 of 1950 or to any other” after…

                § 9003 Condition for eligibility for payments

                • (d) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 9005 Certification by Commission

                • (a) Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary”.

                § 9006 Payments to eligible candidates

                • (a) (b) Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary”.
                • (c) Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

                § 9007 Examinations and audits; repayments

                • (b) Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary”.
                • (d) Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary”.

                § 9010 Participation by Commission in judicial proceedings

                • (b) Pub. L. 94–455 substituted “to the Secretary of the Treasury” for “to the Secretary”.

                § 9012 Criminal penalties

                • (e)(3) Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary”.

                § 9037 Payments to eligible candidates

                • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary” in three places.

                § 9038 Examinations and audits; repayments

                • (b)(1) (b)(2) (d) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

                § 9040 Participation by Commission in judicial proceedings

                • (b) Pub. L. 94–455 struck out “or his delegate” after “Secretary”.