# Pub. L. 95-473: changes to the Internal Revenue Code

1978-10-17, 92 Stat. 1464. Source: <https://www.govinfo.gov/link/plaw/95/public/473>.

## Legislative history

- Bill: [H.R. 10965](https://www.congress.gov/bill/95th-congress/house-bill/10965)

## § 48: Energy credit

- § 48(a)(2)(B): Pub. L. 95–473, § 2(a)(2)(A), substituted “providing transportation subject to subchapter I of chapter 105 of title 49” for “subject to part I of the Interstate Commerce Act”.

## § 281: Terminal railroad corporations and their shareholders

- § 281(d)(1)(A): Pub. L. 95–473, § 2(a)(2)(D), substituted “providing transportation subject to subchapter I of chapter 105 of title 49” for “subject to part I of the Interstate Commerce Act (49 U.S.C. 1 and following)”.
- § 281(d)(1)(B): Pub. L. 95–473, § 2(a)(2)(E), substituted “providing transportation subject to subchapter I of chapter 105 of title 49” for “subject to part I of the Interstate Commerce Act”.

## § 354: Exchanges of stock and securities in certain reorganizations

- § 354(c): Pub. L. 95–473 substituted “subchapter IV of chapter 113 of title 49” for “section 20b of the Interstate Commerce Act”.

## § 3231: Definitions

- § 3231(g): Pub. L. 95–473 substituted “express carrier, sleeping car carrier, or rail carrier providing transportation subject to subchapter I of chapter 105 of title 49” for “express company, sleeping-car company, or carrier by railroad, subject to part I of the Interstate Commerce Act (49 U.S.C., chapter 1)”.