# Pub. L. 95-458: changes to the Internal Revenue Code 1978-10-14, 92 Stat. 1257. Source: . ## Legislative history - Bill: [H.R. 1337](https://www.congress.gov/bill/95th-congress/house-bill/1337) ## § 402: Taxability of beneficiary of employees’ trust - § 402(a): Pub. L. 95–458, § 4(a), among other changes, substituted provision permitting tax-free treatment for any portion of a lump sum distribution from a qualified retirement plan which is deposited in an individual retirement account or another qualifying plan for provision which required transfer of all such property received. - § 402(a): Pub. L. 95–458, § 4(c), in provision preceding subpar. (A) struck out “For purposes of paragraph (5)(A)(i)”, in subpar. (A) substituted “For purposes of paragraph (5)(D)(i), a complete” for “A complete”, in subpar. (B) inserted “For purposes of paragraph (5)(D)(i)—” after “assets.—” in provision preceding cl. (i), and added subpar. (C). ## § 403: Taxation of employee annuities - § 403(a)(4): Pub. L. 95–458, among other changes, substituted provision permitting tax free treatment for any portion of a lump sum distribution from a qualified retirement plan which is deposited in an individual retirement account or another qualifying plan for provision which required transfer of all such property received. - § 403(a)(5): Pub. L. 95–458 struck out par. (5) which related to special rules concerning time of termination of a profit-sharing plan and the treatment of the sale of a corporate subsidiary or assets as payment or distribution on account of termination of a plan of which an annuity trust was a part. ## § 4216: Definition of price - § 4216(b)(1): Pub. L. 95–458 substituted “article sold at retail (other than an article the sale of which is taxable under section 4061(a)), the computation” for “article sold at retail, the computation” and inserted provision requiring the computation of tax on articles taxable under section 4061(a) which are sold at retail to be a percentage, but not greater than 100% of the actual selling price based on the highest price for which the articles are sold by manufacturers and producers in the ordinary course of trade, determined without regard to individual manufacturer’s or producer’s cost. ## § 5042: Exemption from tax - § 5042(a)(2): Pub. L. 95–458 substituted in heading “Wine for personal or family use” for “Family wine” and in text provision permitting an adult to produce 200 gallons of wine per calendar year if there are 2 or more adults in the household or 100 gallons of wine per calendar year if there is one adult in the household for provision which permitted the duly registered head of any family to produce an amount of wine not exceeding 200 gallons of wine per annum. ## § 5051: Imposition and rate of tax - § 5051(c): Pub. L. 95–458 added subsec. (c). ## § 5053: Exemptions - § 5053(e), § 5053(f): Pub. L. 95–458 added subsec. (e) and redesignated former subsec. (e) as (f). ## § 5054: Determination and collection of tax on beer - § 5054(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 - § 5222(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 as subsec. (b), and added subsec. (a). ## § 6420: Gasoline used on farms - § 6420(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, or operator of a farm, then in applying subsec. (a) of this subparagraph, the owner, tenant, or operator of the farm on which gasoline or a liquid taxable under section 4041 is used would be treated as the user or ultimate purchaser of the gasoline or liquid. - § 6420(c)(4), § 6420(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 - § 6427(c): Pub. L. 95–458 substituted provision requiring that the rules of section 6420(c)(4) be applied in determining the user and purchaser of fuel if the fuel was used on a farm by any person other than the owner, tenant, or operator for provision which deemed the owner, tenant, or operator of the farm as the user and purchaser if fuel was used on the farm by any other person.