Pub. L. 95-227 Feb. 10, 1978

92 Stat. 16 · Changed 17 sections of the Code

Bill H.R. 5322

§ 192 Contributions to black lung benefit trust

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

  • (c)(21) Pub. L. 95–227 added par. (21).

§ 4121 Imposition of tax

§ 4218 Use by manufacturer or importer considered sale

  • (a) Pub. L. 95–227 inserted provisions relating to applying first sentence of this subsection to coal taxable under section…

§ 4221 Certain tax-free sales

  • (a) Pub. L. 95–227 inserted “(other than under section 4121)” after “this chapter”.

§ 4293 Exemption for United States and possessions

  • § 4293 Pub. L. 95–227 inserted “(other than the tax imposed by section 4121)” after “chapters 31 and 32”.

§ 4946 Definitions and special rules

  • (a)(1) (b) Pub. L. 95–227 substituted “subchapter” for “chapter”.

§ 4951 Taxes on self-dealing

§ 4952 Taxes on taxable expenditures

§ 4953 Tax on excess contributions to black lung benefit trusts

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

  • (a)(1)(A) Pub. L. 95–227, § 4(e)(1), inserted “(other than in paragraph (21) thereof)” after “501(c)”.
  • (b) Pub. L. 95–227, § 4(e)(2), inserted provisions exempting from applicability of this subsec. the information required by…

§ 6213 Restrictions applicable to deficiencies; petition to Tax Court

  • (e) Pub. L. 95–227, § 4(d)(1), inserted provisions relating to sections 4951 and 4952 of this title, and substituted…
  • (f) Pub. L. 95–227, § 4(d)(2), inserted references to chapters 41 and 44.

§ 6405 Reports of refunds and credits

  • (a) Pub. L. 95–227 inserted provisions relating to applicability to public charities, operators’ trust funds, or real…

§ 6416 Certain taxes on sales and services

  • (b)(2) Pub. L. 95–227 inserted “(other than coal taxable under section 4121)” after “of any article”.
  • (b)(3) Pub. L. 95–227 inserted “(other than coal taxable under section 4121)” after “of any article”.

§ 6501 Limitations on assessment and collection

  • (e)(3) Pub. L. 95–227, § 4(d)(4), substituted “43, or 44” for “or 43”.
  • (n) Pub. L. 95–227, § 4(d)(5), in heading inserted “and similar” after “42”, and in par. (1) inserted reference to section…

§ 6503 Suspension of running of period of limitation

  • (g) Pub. L. 95–227 inserted provisions relating to sections 4985 and 4986 and substituted “4975(f)(6)” for “4975(f)(4)”.

§ 7454 Burden of proof in fraud, foundation man­ager, and transferee cases

  • (b) Pub. L. 95–227 inserted provision relating to trustees of a trust described under section 502(c)(21) of this title.