# Pub. L. 95-472: changes to the Internal Revenue Code

1978-10-17, 92 Stat. 1335. Source: <https://www.govinfo.gov/link/plaw/95/public/472>.

## Legislative history

- Bill: [H.R. 8811](https://www.congress.gov/bill/95th-congress/house-bill/8811)

## § 1016: Adjustments to basis

- § 1016(c): Pub. L. 95–472 added subsec. (c). Former subsec. (c) redesignated (d).
- § 1016(d): Pub. L. 95–472 redesignated former subsec. (c) as (d).

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

- § 2032A(f)(1): Pub. L. 95–472, § 4(c), inserted provision relating to the expiration of the statutory period for the assessment of additional tax due under subsec. (c) in the case of an involuntary conversion to which an election under subsec. (h) is applicable.
- § 2032A(h): Pub. L. 95–472, § 4(a), added subsec. (h).

## § 3121: Definitions

- § 3121(a)(17): Pub. L. 95–472 added par. (17).

## § 3306: Definitions

- § 3306(b)(12): Pub. L. 95–472 added par. (12).

## § 7447: Retirement

- § 7447(i): Pub. L. 95–472 added subsec. (i).