Pub. L. 95-615 Apr. 1, 1980

94 Stat. 223 · Changed 12 sections of the Code

Bill H.R. 9251

§ 3 Tax tables for individuals

  • (b)(1) Pub. L. 95–615, § 202(f), as added by Pub. L. 96–222, § 108(a)(1)(A), struck out subpar. (A) which related to earned…

§ 32 Earned income

  • (c)(1)(C) Pub. L. 95–615, § 202(f)(5), which directed the amendment of subsec. (c)(1)(B) by substituting “(relating to income…

§ 62 Adjusted gross income defined

  • § 62 Pub. L. 95–615 added par. (14).

§ 119 Meals or lodging furnished for the convenience of the employer

  • (a) Pub. L. 95–615 designated existing provisions as subsec. (a), added subsec. (a) heading, and substituted “furnished to…

§ 167 Depreciation

  • § 167 Pub. L. 95–615 substituted “January 1, 1979” for “January 1, 1978” wherever appearing.

§ 217 Moving expenses

  • (h) (i) (j) Pub. L. 95–615 added subsecs. (h) and (i) and redesignated former subsec. (h) as (j).

§ 911 Citizens or residents of the United States living abroad

  • § 911 Pub. L. 95–615, § 202(g)(1), formerly § 202(f)(1), substituted “Income earned by individuals in certain camps” for…
  • (a) Pub. L. 95–615, § 202(a), in introductory provisions inserted reference to an individual described in section 913(a)…
  • (c)(1)(A) Pub. L. 95–615, § 202(b), substituted “The amount excluded” for “Except as provided in subparagraphs (B) and (C), the…
  • (c)(1)(B) Pub. L. 95–615, § 202(b), substituted provisions relating to conditions upon which an individual will be considered to…
  • (c)(1) Pub. L. 95–615, § 202(b), substituted provisions relating to definition of “hardship area” for provisions which related…
  • (c)(1) Pub. L. 95–615, § 202(b), struck out subpar. (D) which defined “qualified charitable services”.
  • (c) Pub. L. 95–615, § 202(c), added par. (7).
  • (c) Pub. L. 95–615, § 202(e), struck out par. (8) which related to the nonexclusion under subsec. (a) of any amount…
  • (d) Pub. L. 95–615, § 202(d)(1), redesignated subsec. (e) as (d), inserted “for the taxable year” after “section apply”…
  • (e) (f) Pub. L. 95–615, § 202(d)(1), (2), redesignated subsec. (f) as (e). Former subsec. (e) redesignated (d).

§ 1402 Definitions

  • (a) Pub. L. 95–615 substituted “(relating to income earned by employees in certain camps)” for “(relating to earned income…

§ 3401 Definitions

  • (a)(18) Pub. L. 95–615 added par. (18) relating to payments or benefits excludable from income under section 124.

§ 6011 General requirement of return, statement, or list

  • (d) (e) Pub. L. 95–615 added subsec. (d) and redesignated former subsec. (d) as (e).

§ 6012 Persons required to make returns of income

  • (c) Pub. L. 95–615 substituted “(relating to income earned by employees in certain camps)” for “(relating to earned income…

§ 6091 Place for filing returns or other documents

  • (b)(1)(B)(iii) Pub. L. 95–615 substituted “(relating to income earned by employees in certain camps)” for “(relating to earned income…