# Pub. L. 95-227: changes to the Internal Revenue Code

1978-02-10, 92 Stat. 16. Source: <https://www.govinfo.gov/link/plaw/95/public/227>.

## Legislative history

- Bill: [H.R. 5322](https://www.congress.gov/bill/95th-congress/house-bill/5322)

## § 192: Contributions to black lung benefit trust

- Enacted 26 U.S.C. § 192.

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

- § 501(c)(21): Pub. L. 95–227 added par. (21).

## § 4121: Imposition of tax

- Enacted 26 U.S.C. § 4121.

## § 4218: Use by manufacturer or importer considered sale

- § 4218(a): Pub. L. 95–227 inserted provisions relating to applying first sentence of this subsection to coal taxable under section 4121 of this title.

## § 4221: Certain tax-free sales

- § 4221(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

- § 4946(a)(1), § 4946(b): Pub. L. 95–227 substituted “subchapter” for “chapter”.

## § 4951: Taxes on self-dealing

- Enacted 26 U.S.C. § 4951.

## § 4952: Taxes on taxable expenditures

- Enacted 26 U.S.C. § 4952.

## § 4953: Tax on excess contributions to black lung benefit trusts

- Enacted 26 U.S.C. § 4953.

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

- § 6104(a)(1)(A): Pub. L. 95–227, § 4(e)(1), inserted “(other than in paragraph (21) thereof)” after “501(c)”.
- § 6104(b): Pub. L. 95–227, § 4(e)(2), inserted provisions exempting from applicability of this subsec. the information required by a trust described in section 501(c)(21).

## § 6213: Restrictions applicable to deficiencies; petition to Tax Court

- § 6213(e): Pub. L. 95–227, § 4(d)(1), inserted provisions relating to sections 4951 and 4952 of this title, and substituted “4975(f)(6)” for “4975(f)(4)”.
- § 6213(f): Pub. L. 95–227, § 4(d)(2), inserted references to chapters 41 and 44.

## § 6405: Reports of refunds and credits

- § 6405(a): Pub. L. 95–227 inserted provisions relating to applicability to public charities, operators’ trust funds, or real estate investment trusts, and references to chapters 41 and 44.

## § 6416: Certain taxes on sales and services

- § 6416(b)(2): Pub. L. 95–227 inserted “(other than coal taxable under section 4121)” after “of any article”.
- § 6416(b)(3): Pub. L. 95–227 inserted “(other than coal taxable under section 4121)” after “of any article”.

## § 6501: Limitations on assessment and collection

- § 6501(e)(3): Pub. L. 95–227, § 4(d)(4), substituted “43, or 44” for “or 43”.
- § 6501(n): Pub. L. 95–227, § 4(d)(5), in heading inserted “and similar” after “42”, and in par. (1) inserted reference to section 4975 and inserted “, plan, or trust (as the case may be)” after “foundation”.

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

- § 6503(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

- § 7454(b): Pub. L. 95–227 inserted provision relating to trustees of a trust described under section 502(c)(21) of this title.