Pub. L. 95-458 Oct. 14, 1978

92 Stat. 1257 · Changed 11 sections of the Code

Bill H.R. 1337

§ 402 Taxability of beneficiary of employees’ trust

  • (a) Pub. L. 95–458, § 4(a), among other changes, substituted provision permitting tax-free treatment for any portion of a…
  • (a) Pub. L. 95–458, § 4(c), in provision preceding subpar. (A) struck out “For purposes of paragraph (5)(A)(i)”, in subpar.…

§ 403 Taxation of employee annuities

  • (a)(4) Pub. L. 95–458, among other changes, substituted provision permitting tax free treatment for any portion of a lump sum…
  • (a)(5) Pub. L. 95–458 struck out par. (5) which related to special rules concerning time of termination of a profit-sharing…

§ 4216 Definition of price

  • (b)(1) Pub. L. 95–458 substituted “article sold at retail (other than an article the sale of which is taxable under section…

§ 5042 Exemption from tax

  • (a)(2) Pub. L. 95–458 substituted in heading “Wine for personal or family use” for “Family wine” and in text provision…

§ 5051 Imposition and rate of tax

  • (c) Pub. L. 95–458 added subsec. (c).

§ 5053 Exemptions

  • (e) (f) Pub. L. 95–458 added subsec. (e) and redesignated former subsec. (e) as (f).

§ 5054 Determination and collection of tax on beer

  • (a)(3) Pub. L. 95–458 inserted provision excluding from tax the beer exempt from tax under section 5053(e).

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

  • (a)(2)(C) Pub. L. 95–458 inserted reference to section 5053(e).

§ 5674 Penalty for unlawful production or removal of beer

  • § 5674 Pub. L. 95–458 substituted “production or removal” for “removal” in section catchline, redesignated existing provision…

§ 6420 Gasoline used on farms

  • (c)(3)(A) Pub. L. 95–458, § 3(c), struck out provision that if the use of gasoline is by any person other than the owner, tenant…
  • (c)(4) (c)(5) Pub. L. 95–458, § 3(a), added par. (4) and redesignated former par. (4) as (5).

§ 6427 Fuels not used for taxable purposes

  • (c) Pub. L. 95–458 substituted provision requiring that the rules of section 6420(c)(4) be applied in determining the user…