Bill H.R. 3477
§ 1 Tax imposed
- (a) Pub. L. 95–30 generally made a downward revision of tax table for married individuals filing joint returns and…
- (b) Pub. L. 95–30 generally made a downward revision of tax table for heads of households resulting in a table under which…
- (c) Pub. L. 95–30 generally made a downward revision of tax table for unmarried individuals other than surviving spouses…
- (d) Pub. L. 95–30 generally made a downward revision of tax table for married individuals filing separate returns resulting…
- (e) Pub. L. 95–30 added subsec. (e) consisting of table formerly contained in subsec. (d) but without any downward revision…
§ 3 Tax tables for individuals
- § 3 Pub. L. 95–30 struck out “having taxable income of less than $20,000” after “individuals” in section catchline.
- (a) Pub. L. 95–30 designated existing provisions as par. (1), substituted “tax table income” for “taxable income” and “does…
- (b) (c) (d) (e) Pub. L. 95–30 added subsec. (b), redesignated former subsec. (b) as (c), and added subsecs. (d) and (e).
§ 11 Tax imposed
- (b) Pub. L. 95–30, § 201(1), substituted “December 31, 1978” for “December 31, 1977”.
- (b) Pub. L. 95–30, § 201(1), substituted “January 1, 1979” for “January 1, 1978” in provisions preceding subpar. (A).
- (d) Pub. L. 95–30, § 201(2), substituted “December 31, 1978” for “December 31, 1977”.
- (d) Pub. L. 95–30, § 201(2), substituted “January 1, 1979” for “January 1, 1978”.
§ 15 Effect of changes
- (d) Pub. L. 95–30, § 101(d)(2)(A), (B), redesignated subsec. (f) as (d). Former subsec. (d), which directed that, in…
- (e) Pub. L. 95–30, § 101(d)(2)(A), (C), added subsec. (e). Former subsec. (e), which directed that, in applying subsec. (a)…
- (f) Pub. L. 95–30, § 101(d)(2)(B), redesignated subsec. (f) as (d).
§ 51 Amount of credit
- Enacted § 51
§ 52 Special rules
- Enacted § 52
§ 63 Taxable income defined
- § 63 Pub. L. 95–30 completely revised definition of taxable income from one using the concept of a standard deduction and…
§ 161 Allowance of deductions
- § 161 Pub. L. 95–30 substituted “section 63” for “section 63(a)”.
§ 170 Charitable, etc., contributions and gifts
- (f)(3)(B)(iii) Pub. L. 95–30 substituted “real property granted in perpetuity to an organization” for “real property of not less than…
§ 172 Net operating loss deduction
- (d)(8) Pub. L. 95–30 added par. (8).
§ 211 Allowance of deductions
- § 211 Pub. L. 95–30 substituted “section 63” for “section 63(a)”.
§ 280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
§ 280C Certain expenses for which credits are allowable
- Enacted § 280C
§ 381 Carryovers in certain corporate acquisitions
- (c)(26) Pub. L. 95–30 added par. (26).
§ 383 Special limitations on certain excess credits, etc.
§ 402 Taxability of beneficiary of employees’ trust
- (e)(1) Pub. L. 95–30 substituted “amount equal to $2,200 plus one-tenth of the excess of” for “amount equal to one-tenth of…
§ 441 Period for computation of taxable income
- (f)(2)(B)(iii) Pub. L. 95–30 substituted “multiplying the gross income for such short period (minus the deductions allowed by this…
§ 443 Returns for a period of less than 12 months
- (b)(1) Pub. L. 95–30 substituted “multiplying the gross income for such short period (minus the deductions allowed by this…
§ 511 Imposition of tax on unrelated business income of charitable, etc., organizations
- (b)(1) Pub. L. 95–30 substituted “section 1(e)” for “section 1(d)”.
§ 584 Common trust funds
- (d) Pub. L. 95–30 struck out par. (4) relating to standard deduction.
§ 613A Limitations on percentage depletion in case of oil and gas wells
- (d)(1) Pub. L. 95–30 inserted “(reduced in the case of an individual by the zero bracket amount)” after “the taxpayer’s…
§ 641 Imposition of tax
- (a) Pub. L. 95–30 substituted “section 1(e)” for “section 1(d)” in introductory provisions.
§ 642 Special rules for credits and deductions
- § 642 Pub. L. 95–30 struck out par. (1) which made a cross reference to section 142(b)(4) for disallowance of the standard…
§ 667 Treatment of amounts deemed distributed by trust in preceding years
- (b)(2) Pub. L. 95–30 substituted “not less than (A) in the case of a beneficiary who is an individual, the zero bracket amount…
§ 703 Partnership computations
- (a)(2) Pub. L. 95–30 struck out subpar. (A) which made reference to the standard deduction provided in section 141, and…
§ 861 Income from sources within the United States
- (b) Pub. L. 95–30 provided that, in the case of an individual who does not itemize deductions, an amount equal to the zero…
§ 862 Income from sources without the United States
- (b) Pub. L. 95–30 provided that, in the case of an individual who does not itemize deductions, an amount equal to the zero…
§ 873 Deductions
- (c) Pub. L. 95–30 struck out par. (1) which made a cross reference to section 142(b)(1) for disallowance of the standard…
§ 904 Limitation on credit
- (a) Pub. L. 95–30 provided that, for purposes of determining the maximum total amount of the credit taken under section…
§ 911 Citizens or residents of the United States living abroad
- (d)(1)(B) Pub. L. 95–30 substituted “on the sum of (i) the amount of net excluded earned income, and (ii) the zero bracket…
§ 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands
- (d) Pub. L. 95–30 struck out par. (3) which made a cross reference to section 142(b)(2) for disallowance of the standard…
§ 1211 Limitation on capital losses
- (b)(1) Pub. L. 95–30 inserted “reduced (but not below zero) by the zero bracket amount” after “taxable year”.
§ 3402 Income tax collected at source
- (a) Pub. L. 95–30, § 105(a), substituted “With respect to wages paid after May 31, 1977, and before January 1, 1979, the…
- (f)(1) Pub. L. 95–30, § 105(b)(1), substituted “zero bracket” for “standard deduction” in subpar. (G) and in provisions…
- (m)(1) Pub. L. 95–30, § 105(b)(2), substituted “an amount equal to $3,200 ($2,200” for “an amount equal to the lesser of (i)…
- (m)(2) Pub. L. 95–30, § 105(b)(3)(A), (B), substituted “section 151” for “sections 141 and 151” and “(or the zero bracket…
- (m)(2) Pub. L. 95–30, § 105(b)(3)(C), substituted “(or the zero bracket amount)” for “(or the standard deduction)”.
- (q)(3)(C) Pub. L. 95–30, § 405(a), inserted reference to certain parimutuel pools and jai alai in heading and, in text…
§ 6012 Persons required to make returns of income
- (a)(1)(A) Pub. L. 95–30 substituted “(other than an individual described in subparagraph (C))” for “(other than an individual…
- (a)(1)(B) Pub. L. 95–30 reenacted subpar. (B) without change.
- (a)(1)(C) Pub. L. 95–30 substituted provisions that the exception under subparagraph (A) shall not apply to a nonresident alien…
§ 6014 Income tax return—tax not computed by taxpayer
§ 6096 Designation by individuals
- (b) Pub. L. 95–30 inserted reference to section 44B.
§ 6212 Notice of deficiency
- (c)(2)(A) Pub. L. 95–30 substituted “change of treatment with respect to itemized deductions and zero bracket amount, see section…
§ 6411 Tentative carryback and refund adjustments
§ 6501 Limitations on assessment and collection
§ 6504 Cross references
- (2) Pub. L. 95–30 substituted “treatment with respect to itemized deductions and zero bracket amount where taxpayer and his…
§ 6511 Limitations on credit or refund
- (d) Pub. L. 95–30 added par. (9).
§ 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- (d) Pub. L. 95–30 added par. (5).
§ 6611 Interest on overpayments
- (f) Pub. L. 95–30 added par. (5).
§ 6654 Failure by individual to pay estimated income tax
- (d)(2)(A) Pub. L. 95–30 substituted provisions directing that the placement of taxable income on an annualized basis be…