Pub. L. 95-472 Oct. 17, 1978

92 Stat. 1335 · Changed 5 sections of the Code

Bill H.R. 8811

§ 1016 Adjustments to basis

  • (c) Pub. L. 95–472 added subsec. (c). Former subsec. (c) redesignated (d).
  • (d) Pub. L. 95–472 redesignated former subsec. (c) as (d).

§ 2032A Valuation of certain farm, etc., real property

  • (f)(1) Pub. L. 95–472, § 4(c), inserted provision relating to the expiration of the statutory period for the assessment of…
  • (h) Pub. L. 95–472, § 4(a), added subsec. (h).

§ 3121 Definitions

  • (a)(17) Pub. L. 95–472 added par. (17).

§ 3306 Definitions

  • (b)(12) Pub. L. 95–472 added par. (12).

§ 7447 Retirement

  • (i) Pub. L. 95–472 added subsec. (i).