# Pub. L. 96-222: changes to the Internal Revenue Code 1980-04-01, 94 Stat. 225. Source: . ## Legislative history - Bill: [H.R. 2797](https://www.congress.gov/bill/96th-congress/house-bill/2797) ## § 3: Tax tables for individuals - § 3(b)(1): Pub. L. 96–222, § 108(a)(1)(E), redesignated subpars. (B) and (C) as (A) and (B), respectively. ## § 5: Cross references relating to tax on individuals - § 5(a)(4): Pub. L. 96–222 substituted “sections 55 and 56” for “section 55”. ## § 22: Credit for the elderly and the permanently and totally disabled ## § 32: Earned income - § 32(c)(1)(C): Pub. L. 96–222, § 101(a)(1), in heading substituted “who claims benefit of section 911, 913, or 931” for “entitled to exclude income under section 911” and in text substituted “claims the benefits of” for “is entitled to exclude any amounts from gross income under” and inserted reference to section 913 (relating to deduction for certain expenses of living abroad). - § 32(g), § 32(h): Pub. L. 96–222, § 101(a)(2)(E), redesignated subsec. (h) as (g). ## § 46: Amount of credit - § 46: Pub. L. 96–222, § 101(a)(7)(L)(iii)(I), substituted “employee plan” for “ESOP”. - § 46: Pub. L. 96–222, § 101(a)(7)(L)(v)(I), (M)(i), substituted in heading “employee plan” for “ESOP” and in cls. (i) and (ii) inserted “and ending on” before “December 31, 1983”. - § 46: Pub. L. 96–222, § 103(a)(2)(B)(i), redesignated par. (10) as (9). A former par. (9) was previously repealed by section 312(b)(2) of Pub. L. 95–600. - § 46: Pub. L. 96–222, § 103(a)(2)(B)(ii), (iii), substituted “paragraph (3)(B) shall be applied by substituting ‘100 percent’ for the percentage determined under the table contained in such paragraph” for “paragraph (3)(C) shall be applied by substituting ‘100 percent’ for ‘50 percent’ ” in cl. (i) and “(7) and (8)” for “(7), (8), and (9)” in cl. (ii). - § 46: Pub. L. 96–222, § 103(a)(2)(B)(i), redesignated par. (10) as (9). - § 46: Pub. L. 96–222, § 103(a)(3), inserted provisions requiring that this subparagraph not apply for purposes of applying the energy percentage. - § 46: Pub. L. 96–222, § 103(a)(4)(A), inserted provisions requiring that this paragraph not apply with respect to any property which is treated as section 38 property by reason of section 48(a)(1)(E). - § 46: Pub. L. 96–222, § 107(a)(3)(A), substituted “subsection (a)(7)(C)” for “subsection (a)(7)(D)”. - § 46: Pub. L. 96–222, § 101(a)(7)(A), substituted in provisions preceding subpar. (A) “subparagraph (E) of subsection (a)(2)” for “subparagraph (B) of subsection (a)(2)” and in subpar. (A) “a tax credit employee stock ownership plan which meets the requirements of section 409A” for “an employee ownership plan which meets the requirements of section 301(d) of the Tax Reduction Act of 1975”. ## § 48: Energy credit - § 48(a)(10)(B): Pub. L. 96–222, § 108(c)(6), substituted “5” for “51”. - § 48: Pub. L. 96–222, § 103(a)(4)(B), substituted “subsections (a)(1)(E) and (l)” for “subsection (a)(1)(E)”. - § 48: Pub. L. 96–222, § 101(a)(7)(G), (H), (L)(i)(I)–(IV), (ii)(III)–(VI), (iii)(II), (v)(II)–(IV), (M)(ii), amended subsec. (n) generally to reflect the renaming of an investment tax credit ESOP to a tax credit employee stock ownership plan and a leveraged employee stock ownership plan (commonly referred to as an ESOP) to an employee stock ownership plan. - § 48: Pub. L. 96–222, § 101(a)(7)(L)(iii)(III), (v)(IV), (V), (M)(iii), substituted “employee plan” for “ESOP” wherever appearing and inserted “percentage” after “attributable to the matching employee plan” in par. (5). ## § 51: Amount of credit - § 51(c)(1): Pub. L. 96–222, § 103(a)(6)(E)(ii), substituted “, subsection (d)(8)(D), and subsection (h)(2)” for “subsection (h)(2)”. - § 51(c)(2): Pub. L. 96–222, § 103(a)(6)(G)(iii), inserted “or incurred” after “amounts paid”. - § 51(c)(4): Pub. L. 96–222, § 103(a)(6)(A), substituted “December 31, 1981” for “December 31, 1980”. - § 51(d)(1)(E): Pub. L. 96–222, § 103(a)(6)(G)(iv), struck out “or” after “recipient,”. - § 51(d)(4)(A): Pub. L. 96–222, § 103(a)(6)(G)(v), substituted “active duty” for “active day”. - § 51(d)(4)(B): Pub. L. 96–222, § 103(a)(6)(G)(vi), substituted “preemployment” for “premployment”. - § 51(d)(5): Pub. L. 96–222, § 103(a)(6)(G)(vii), substituted “preemployment” for “pre-employment”. - § 51(d)(8)(A): Pub. L. 96–222, § 103(a)(6)(F), substituted “age 20” for “age 19”. - § 51(d)(8): Pub. L. 96–222, § 103(a)(6)(E)(i), in heading substituted “Wages” for “Individual must be currently pursuing program” and in text substituted “In the case of remuneration” for “Wages shall be taken into account with respect to a qualified cooperative education program only if the wages are” and inserted “, wages, and unemployment insurance wages, shall be determined without regard to section 3306(c)(10)(C)”. - § 51(d)(12): Pub. L. 96–222, § 103(a)(6)(G)(viii), substituted “employers” for “employer”. - § 51(e): Pub. L. 96–222, § 103(a)(6)(G)(ix), inserted “except as provided in subsection (h)(1)” after “the preceding sentence,”. ## § 52: Special rules - § 52: Pub. L. 96–222 substituted “subsections (e) and (h) of section 46” for “section 46(e)”. ## § 103: Interest on State and local bonds - § 103(c): Pub. L. 96–222, § 107(a)(3)(C), amended the directory language of Pub. L. 96–500, § 703(q)(1). See 1978 Amendment note below for subsec. (c)(5). ## § 105: Amounts received under accident and health plans - § 105(h)(3)(A): Pub. L. 96–222, § 103(a)(13)(B), substituted “highly compensated individuals” for “highly compensated participants”. - § 105(h)(7)(A): Pub. L. 96–222, § 103(a)(13)(C), substituted “highly compensated individuals but not to all other participants (or which otherwise fails to satisfy the requirements of paragraph (2)(B))” for “a highly compensated individual but not to a broad cross-section of employees”. ## § 119: Meals or lodging furnished for the convenience of the employer - § 119(a): Pub. L. 96–222 struck out “General rule” in subsec. (a) as in effect on the day before the date of enactment of the Foreign Earned Income Act of 1978 to correct a legislative oversight in the amendment of subsec. (a) of this section by section 205 of Pub. L. 95–615. The amendment by Pub. L. 95–615, however, was executed without reference to “General rule” as the probable intent of Congress, thereby requiring no change in text. ## § 125: Cafeteria plans - § 125(g)(3)(B): Pub. L. 96–222 substituted “employment requirement” for “service requirement” in cls. (i) and (ii). ## § 126: Certain cost-sharing payments - § 126(a): Pub. L. 96–222, § 105(a)(7)(C), (E), inserted in par. (9) “or his delegate” after “Secretary of the Treasury” and substituted in par. (10) “Any program of a State, possession of the United States, a political subdivision of any of the foregoing, or the District of Columbia” for “Any State program”. - § 126(b): Pub. L. 96–222, § 105(a)(7)(A), inserted provisions relating to payments not chargeable to capital account. - § 126(c): Pub. L. 96–222, § 105(a)(7)(A), substituted provisions allowing the taxpayer to elect not to have this section apply to any excludable portion for provisions relating to the application of subsec. (a) of this section with other sections. - § 126(d), § 126(e): Pub. L. 96–222, § 105(a)(7)(A), added subsecs. (d) and (e). ## § 140: Cross references to other Acts - § 140(a): Pub. L. 96–222 substituted “benefits which are not includible in gross income under section 85,” for “benefits, see”. ## § 172: Net operating loss deduction - § 172(b)(1)(A): Pub. L. 96–222, § 106(a)(6), substituted “, (H), and (I)” for “and (H)”. - § 172(b)(1)(A): Pub. L. 96–222, § 103(a)(15), amended directory language of Pub. L. 95–600, § 371(a)(2), to correct an error, and did not involve any change in text. See 1978 Amendment note for subsec. (b)(1)(A) below. - § 172(b)(1)(B): Pub. L. 96–222, § 106(a)(7), substituted “(G), and (I)” for “and (G)”. - § 172(b)(1): Pub. L. 96–222, § 106(a)(1), redesignated former subpar. (H), added by section 601(b) of Pub. L. 95–600 relating to an electing GSOC, as (I). ## § 192: Contributions to black lung benefit trust - § 192(e): Pub. L. 96–222 substituted “Federal Mine Safety and Health Act of 1977” for “Federal Coal Mine Health and Safety Act of 1969”. ## § 216: Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder - § 216(b)(6): Pub. L. 96–222, § 105(a)(6)(A), added subpar. (A). Former subpar. (A), which required the original seller who acquired stock of the corporation from the corporation by purchase or foreclosure to be treated as a tenant-stockholder for a period not to exceed 3 years from the date of acquisition, was struck out. - § 216(b)(6): Pub. L. 96–222, § 105(a)(6)(A), (B), added subpar. (B), redesignated former subpars. (B) and (C) as (C) and (D), and, in subpar. (D) as so redesignated, inserted provisions requiring that the estate of the original seller succeed to, and take into account, the tax treatment of the original seller under this paragraph. ## § 219: Retirement savings - § 219(b)(4): Pub. L. 96–222, § 101(a)(14)(B), inserted “402(a)(7),” after “section 402(a)(5)”. - § 219(b): Pub. L. 96–222, § 101(a)(10)(D), amended par. (7) generally, including provision requiring that paragraph (3) not apply with respect to employer contribution to a simplified employee pension. ## § 274: Disallowance of certain entertainment, etc., expenses - § 274(a)(2): Pub. L. 96–222, § 103(a)(10)(A), struck out “country” after “the case of a”. ## § 280C: Certain expenses for which credits are allowable ## § 357: Assumption of liability - § 357(c)(3)(A): Pub. L. 96–222 struck out requirement that only taxpayers who compute taxable income under the cash receipts and disbursements method of accounting are eligible to exclude certain liabilities in determining the amount of gain realized on a transfer to a controlled corporation and the requirement that the excluded liability must be an account payable. ## § 383: Special limitations on certain excess credits, etc. - § 383: Pub. L. 96–222, in sections 383, as related to section 382(a) of this title, before and after amendment by Pub. L. 94–455, § 806(f)(2), substituted “section 53(b)” for “section 53(c)”. ## § 401: Qualified pension, profit-sharing, and stock bonus plans - § 401(a)(20): Pub. L. 96–222, § 101(a)(14)(E)(iii), substituted “makes a qualifying rollover distribution (determined as if section 402(a)(5)(D)(i) did not contain subclause (II) thereof) described in section 402(a)(5)(A)(i) or 403(a)(4)(A)(i)” for “makes a payment or distribution described in section 402(a)(5)(i) or 403(a)(4)(i)”. - § 401(a)(21): Pub. L. 96–222, § 101(a)(7)(L)(i)(V), substituted “a tax credit employee stock ownership plan” for “an ESOP”. - § 401(a)(22)(B): Pub. L. 96–222, § 101(a)(9), substituted “are securities” for “as securities”. ## § 402: Taxability of beneficiary of employees’ trust - § 402(a): Pub. L. 96–222, § 101(a)(14)(E)(i), substituted “may designate” for “many designate”. - § 402(a): Pub. L. 96–222, § 101(a)(14)(C), substituted “qualifying rollover distribution attributable to an employee is paid to the spouse of the employee after” for “lump-sum distribution from a qualified trust is paid to the spouse of the employee on account of”. ## § 403: Taxation of employee annuities - § 403(b): Pub. L. 96–222 substituted in par. (1) “409(b)(3)(C)” for “409(d)(3)(C)”, and in par. (7)(A) “which satisfies” for “which satisfied”. ## § 404: Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan - § 404(h): Pub. L. 96–222 inserted “or shareholder employees” after “individuals” in heading, and in par. (4) “or described in section 1379(b)(1)” after “of subsection (e)” and “or a shareholder-employee (as defined in section 1379(d))” after “section 401(c)(1)” and substituted in pars. (2) to (4) “paragraph (1)” for “subparagraph (1)”. ## § 408: Individual retirement accounts - § 408(a)(1): Pub. L. 96–222, § 101(a)(14)(B), inserted reference to section 402(a)(7). - § 408(d)(5): Pub. L. 96–222, § 101(a)(10)(C), (14)(E)(ii), in subpar. (A) inserted provisions requiring that if employer contributions on behalf of the individual are paid for the taxable year to a simplified employee pension, the dollar amount of the preceding sentence be increased by the lessor of the amount of such contributions or $7,500 and restructured subpar. (B). - § 408(j): Pub. L. 96–222, § 101(a)(10)(J)(i), struck out par. (3) which made reference to paragraph (5) of subsection (b). - § 408(k): Pub. L. 96–222, § 101(a)(10)(A), (F), (G), substituted in par. (1) “(5), and (6)” for “and (5)” and in par. (3)(D) “If the employer does not maintain an integrated plan at any time during the taxable year, taxes paid” for “Taxes paid”, inserted in par. (2) provisions requiring that for purposes of this paragraph there be excluded from consideration employees described in subparagraph (A) or (C) of section 410(b)(2) and pars. (3)(E) and (6), and redesignated former par. (6) as (7). ## § 409: Qualifications for tax credit employee stock ownership plans - § 409: Pub. L. 96–222, § 101(a)(7)(L)(v)(VII), substituted “tax credit employee stock ownership plans” for “ESOPS” in section catchline. - § 409(a): Pub. L. 96–222, § 101(a)(7)(L)(ii)(I), (v)(VI), substituted in heading and in text “tax credit employee stock ownership plan” for “ESOP”. - § 409(b)(4): Pub. L. 96–222, § 101(a)(7)(L)(iii)(V), substituted “employee plan credit” for “ESOP credit”. - § 409(d): Pub. L. 96–222, § 101(a)(7)(F), inserted “(or allocated to a participant’s account in connection with matched employer and employee contributions)” after “under subsection (b)”. - § 409(f)(1): Pub. L. 96–222, § 101(a)(7)(I)(i), substituted “only if it is established on or before the due date (including any extension of such date) for the filing of the employer’s tax return for the first taxable year of the employer for which an employee plan credit is claimed by the employer with respect to the plan” for “for a plan year only if it is established on or before the due date for the filing of the employer’s tax return for the taxable year (including any extension of such date) in which or with which the plan year ends”. - § 409(f)(2): Pub. L. 96–222, § 101(a)(7)(I)(ii), (L)(v)(VII), substituted “employee plan” for “ESOP” and inserted “with respect to the plan” after “by the employer”. - § 409(g): Pub. L. 96–222, § 101(a)(7)(L)(iii)(V), substituted “employee plan credit” for “ESOP credit”. - § 409(h)(2): Pub. L. 96–222, § 101(a)(7)(E), inserted “or of section 4975(e)(7)” after “the requirements of this section”. - § 409(j)(2), § 409(k)(1): Pub. L. 96–222, § 101(a)(7)(L)(iii)(V), substituted “employee plan credit” for “ESOP credit”. - § 409(l)(2)(B): Pub. L. 96–222, § 101(a)(7)(J)(i), substituted “class of common stock” for “class of stock”. - § 409(l)(3): Pub. L. 96–222, § 101(a)(7)(J)(ii), (L)(ii)(II), substituted “as employer securities” for “as meeting the requirements of paragraph (1)”, “paragraph (1) or (2)” for “paragraph (2)”, and “tax credit employee stock ownership plan” for “ESOP” and inserted provisions requiring preferred stock to be treated as noncallable if after the call there will be a reasonable opportunity for a conversion which meets the requirements of the preceding sentence. - § 409(m): Pub. L. 96–222, § 101(a)(7)(D), (L)(i), substituted provisions relating to nonrecognition of gain or loss on contribution of employer securities to a tax credit employee stock ownership plan for provisions relating to contributions of stock of a controlling corporation. - § 409(n): Pub. L. 96–222, § 101(a)(7)(L)(iii)(V), substituted “employee plan credit” for “ESOP credit” in pars. (1) and (2). ## § 415: Limitations on benefits and contribution under qualified plans - § 415(b)(7): Pub. L. 96–222, § 101(a)(11), substituted in subpar. (C) “under which benefits are determined solely by reference to length of service, the particular years during which service was rendered, age at retirement, and date of retirement” for “benefits under which are determined by multiplying a specified amount (which is the same amount for each participant) by the number of the participant’s years of service” and inserted in text following subpar. (E) provisions requiring that this paragraph not apply to a participant for any period for which he is a participant under another plan to which this section applies which is maintained by an employer maintaining this plan. - § 415(c)(6)(B): Pub. L. 96–222, § 101(a)(7)(L)(i)(VII), (iv)(I), substituted “a tax credit employee stock ownership plan” for “an ESOP” and struck out “leveraged” before “employee”. - § 415(e): Pub. L. 96–222, § 101(a)(10)(I), inserted provisions requiring that for purposes of this section, any contribution by an employer to a simplified employee pension for an individual for a taxable year be treated as an employer contribution to a defined contribution plan for such individual for such year. ## § 443: Returns for a period of less than 12 months - § 443(d)(2): Pub. L. 96–222 struck out “in the case of a corporation,” before “the $10,000 amount”. ## § 457: Deferred compensation plans of State and local governments and tax-exempt organizations - § 457(d): Pub. L. 96–222 in cl. (i) struck out “described in section 501(c)(12)” after “any organization” and substituted “electric service on a mutual or cooperative basis” for “electric service” and in cl. (ii) substituted “paragraph (4) or (6) of section 501(a)” for “section 501(c)(6)” and “at least 80 percent of the members” for “all the members”. ## § 465: Deductions limited to amount at risk - § 465(a)(1), § 465(a)(3): Pub. L. 96–222, § 102(a)(1)(A), struck out in par. (1)(C) “(determined by reference to the rules contained in section 318 rather than under section 544)” after “of section 542(a)” and added par. (3). - § 465(b)(5): Pub. L. 96–222, § 102(a)(1)(D)(iii), substituted “to which subsection (a) applies” for “to which this section applies”. - § 465(c)(3)(D): Pub. L. 96–222, § 102(a)(1)(D)(ii), struck out provisions relating to equipment leasing by closely-held corporations. - § 465(c)(4), § 465(c)(5), § 465(c)(6): Pub. L. 96–222, § 102(a)(1)(D)(i), added pars. (4) to (6). - § 465(d): Pub. L. 96–222, § 102(a)(1)(B), inserted “(determined without regard to subsection (e)(1)(A)” after “from such activity”. - § 465(e)(2)(A): Pub. L. 96–222, § 102(a)(1)(C), inserted “by reason of losses” after “with respect to the activity”. ## § 501: Exemption from tax on corporations, certain trusts, etc. - § 501(c)(21): Pub. L. 96–222 substituted “Federal Mine Safety and Health Act of 1977” for “Federal Coal Mine Health and Safety Act of 1969”. ## § 593: Reserves for losses on loans - § 593(b)(2): Pub. L. 96–222 substituted “18⁄46” for “⅜” in two places. ## § 666: Accumulation distribution allocated to preceding years - § 666(c): Pub. L. 96–222 inserted “(other than the tax imposed by section 55)” after “equal to the taxes”. ## § 691: Recipients of income in respect of decedents - § 691(c): Pub. L. 96–222 added par. (5). ## § 761: Terms defined - § 761(a)(3): Pub. L. 96–222 added par. (3). ## § 852: Taxation of regulated investment companies and their shareholders - § 852(b)(3)(D)(iii): Pub. L. 96–222 substituted “72 percent” for “70 percent”. ## § 857: Taxation of real estate investment trusts and their beneficiaries - § 857(b)(4)(A): Pub. L. 96–222 substituted provisions computing the tax on the net income from foreclosure property of every real estate investment trust by multiplying the net income from foreclosure property by the highest rate of tax specified in section 11(b) for provisions determining the tax on the net income from foreclosure of property of every real estate investment trust by applying section 11 to such income as if such income constituted the taxable income of a corporation taxable under section 11 and struck out provisions requiring that for purposes of the preceding sentence, the surtax exemption be zero. ## § 860: Deduction for deficiency dividends - § 860(f): Pub. L. 96–222 substituted in heading “Deficiency” for “Efficiency” and in par. (2)(A)(i) “(computed without regard” for “computed without regard”. ## § 871: Tax on nonresident alien individuals - § 871(b)(1): Pub. L. 96–222 substituted “55” for “section 55”. ## § 877: Expatriation to avoid tax - § 877(b): Pub. L. 96–222 substituted “55, or 402(e)(1)” for “section 55, 402(e)(1), or section 1201(b)”. ## § 904: Limitation on credit - § 904(b)(3): Pub. L. 96–222, § 104(a)(3)(D)(i), redesignated subpar. (E) “Rate differential portion”, added by Pub. L. 95–600, as (F). ## § 911: Citizens or residents of the United States living abroad - § 911(a): Pub. L. 96–222, § 108(a)(1)(C), (D), substituted “a foreign country or” for “qualified foreign” in par. (2) and, in provisions following par. (2), substituted “his gross income any deduction,” for “his gross income” and “other than the deduction allowed by section 217” for “other than the deductions allowed by sections 217”. ## § 1014: Basis of property acquired from a decedent - § 1014(a)(3): Pub. L. 96–222 substituted “section 2032A” for “section 2032.1”. ## § 1016: Adjustments to basis - § 1016(a)(22): Pub. L. 96–222, § 106(a)(2), redesignated par. (21), relating to the extent provided in section 1395 in the case of stock of shareholders of a general stock ownership corporation, as (22). ## § 1040: Transfer of certain farm, etc., real property ## § 1250: Gain from dispositions of certain depreciable realty - § 1250(a)(1)(B): Pub. L. 96–222 inserted “which was allowed under section 167(k)” at end of last sentence. ## § 1255: Gain from disposition of section 126 property - § 1255(a)(1)(B): Pub. L. 96–222, § 105(a)(7)(B), inserted following cl. (ii) provisions requiring that such gain be recognized notwithstanding any other provision of this subtitle, except that this section shall not apply to the extent such gain is recognized as ordinary income under any other provision of this part. - § 1255(b)(2): Pub. L. 96–222, § 105(a)(7)(D), inserted “for purposes of sections 163(d), 170(e), 341(e)(12), 453(d)(4)(B), and 751(c)” before “amounts treated as”. ## § 1402: Definitions ## § 1504: Definitions - § 1504(a): Pub. L. 96–222 substituted “a tax credit employee stock ownership plan” for “an ESOP” and “employee” for “leveraged employee”. ## § 2039: Annuities - § 2039: Pub. L. 96–222 substituted “(without the application of paragraph (2) thereof), except to the extent that section 402(e)(4)(J) applies to such distribution” for “without the application of paragraph (2) thereof”. ## § 2040: Joint interests - § 2040: Pub. L. 96–222, § 105(a)(3)(B), substituted “subsection (a)” for “subsections (a)”. - § 2040: Pub. L. 96–222, § 105(a)(3)(A), added subpar. (C). ## § 2055: Transfers for public, charitable, and religious uses - § 2055(e)(3): Pub. L. 96–222 substituted “such subparagraph (A) or (B)” for “such subparagraph (a) or (B)” and “so that the interest” for “so that interest”. ## § 2613: Skip person and non-skip person defined - § 2613: Pub. L. 96–222, § 107(a)(2)(B)(i), inserted “(other than as a potential appointee under a power of appointment held by another)” after “trust”. - § 2613: Pub. L. 96–222, § 107(a)(2)(B)(ii), redesignated cls. (iii) to (v) as (iv) to (vi), added cl. (iii), and struck out cl. (vi) which related to an employee of a corporation in which the grantor or any beneficiary of the trust is an executive. ## § 3121: Definitions - § 3121(a)(5)(D): Pub. L. 96–222 added subpar. (D). ## § 3306: Definitions - § 3306(b)(5)(D): Pub. L. 96–222 added subpar. (D). ## § 3401: Definitions - § 3401(a)(18), § 3401(a)(19), § 3401(a)(20): Pub. L. 96–222 redesignated par. (18), added by Pub. L. 95–600, as (19), in par. (19) as so redesignated, substituted “section 127; or” for “section 124.”, and added par. (20). ## § 4071: Imposition of tax - § 4071: Pub. L. 96–222 inserted references to an automobile bus chassis or body. ## § 4221: Certain tax-free sales - § 4221(e): Pub. L. 96–222 inserted provisions respecting selling by a purchaser or a second purchaser. ## § 4973: Tax on excess contributions to certain tax-favored accounts and annuities - § 4973(b)(1)(A): Pub. L. 96–222, § 101(a)(14)(B), inserted reference to section 402(a)(7). - § 4973(c)(1): Pub. L. 96–222, § 101(a)(13)(C), substituted “409(b)(3)(C)” for “409(d)(3)(C)”. ## § 4975: Tax on prohibited transactions - § 4975(e)(7): Pub. L. 96–222, § 101(a)(7)(K), (L)(iv)(III), (v)(XI), substituted references to an employee stock ownership plan, for references to a leveraged employee stock ownership plan wherever appearing therein, and substituted provisions relating to treatment of a plan as an employee stock ownership plan, for provisions relating to treatment of a plan as a leveraged employee stock ownership plan. - § 4975(e)(8): Pub. L. 96–222, § 101(a)(7)(C), substituted provisions defining “qualifying employer security” within the meaning of section 409A(l), for provisions defining such term as stock, or otherwise an equity security, or within the meaning of section 503(e)(1) to (3). ## § 6012: Persons required to make returns of income ## § 6091: Place for filing returns or other documents ## § 6324B: Special lien for additional estate tax attributable to farm, etc., valuation - § 6324B(c): Pub. L. 96–222 designated existing provisions as par. (1), substituted “The rule” for “The rules”, and added par. (2). ## § 6401: Amounts treated as overpayments - § 6401: Pub. L. 96–222 substituted “46(a)(9)(C)” for “46(a)(10)(C)”. ## § 6411: Tentative carryback and refund adjustments - § 6411(a): Pub. L. 96–222, § 103(a)(6)(G)(xiii), substituted “section 53(b)” for “section 53(c)”. - § 6411(d)(2): Pub. L. 96–222, § 105(a)(2), substituted “the date of the overpayment (determined under section 1341(b)(1))” for “the last day of the month in which falls the last date prescribed by law (including any extension of time granted the taxpayer) for filing the return for taxable year in which the overpayment occurs”. ## § 6416: Certain taxes on sales and services - § 6416(b)(2): Pub. L. 96–222, § 108(c)(3), added subpar. (N) and provision following subpar. (N) relating to amount of credit or refund under subpar. (N). - § 6416(b)(3)(A): Pub. L. 96–222, § 108(c)(4), inserted reference to an automobile bus chassis or an automobile bus body. - § 6416(b)(3): Pub. L. 96–222, § 108(c)(2)(A), inserted reference to an automobile bus chassis or an automobile bus body. - § 6416(b)(4)(B): Pub. L. 96–222, § 108(c)(2)(B), inserted reference to automobile bus chassis or an automobile bus body. ## § 6421: Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes - § 6421(d)(2): Pub. L. 96–222 inserted provisions requiring that the preceding sentence not apply to use in a vessel employed in the fisheries or in the whaling business. ## § 6501: Limitations on assessment and collection - § 6501(o): Pub. L. 96–222, § 102(a)(2)(A), redesignated subsec. (q), as added by section 212(a) of Pub. L. 95–600, relating to special rules for partnership items of Federally registered partnerships, as (o). Former subsec. (o), relating to work incentive program credit carrybacks, was repealed by Pub. L. 95–628. - § 6501(p): Pub. L. 96–222, § 103(a)(6)(G)(X), redesignated subsec. (q), as added by section 321(b)(2) of Pub. L. 95–600, relating to deficiency attributable to election under section 44B, as (p). Former subsec. (p), relating to new employee credit carrybacks, was repealed by Pub. L. 95–628. ## § 6503: Suspension of running of period of limitation - § 6503(g): Pub. L. 96–222 substituted “4951, 4952, 4971, or 4975” for “4971, 4975, 4985, or 4986” and “4951(e)(4), 4952(e)(2), 4971(c)(3), or 4975(f)(6)” for “4971(c)(3), 4975(f)(6), 4985(e)(4), or 4986(e)(2)”. ## § 6511: Limitations on credit or refund - § 6511(f): Pub. L. 96–222, § 108(b)(1)(B), inserted in heading “and certain chapter 43” after “chapter 42”, and in text “or section 4975” after “chapter 42”. - § 6511(g): Pub. L. 96–222, § 102(a)(2)(B), substituted “section 6501(o)” for “section 6501(q)”. ## § 6693: Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions - § 6693(a): Pub. L. 96–222 substituted “subsection (i) or (l) of section 408 to file” for “section 408(i) to file”, and “such subsection shall pay” for “section 408(i) shall pay”. ## § 6862: Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes - § 6862(a): Pub. L. 96–222 substituted “the taxes imposed by chapters 41, 42, 43, and 44” for “certain excise taxes”. ## § 7422: Civil actions for refund - § 7422(g): Pub. L. 96–222 substituted in pars. (1) to (3) “4944, 4945, 4951, 4952” for “4944, 4945” and in par. (1) “section 4945(a) (relating to initial taxes on taxable expenditures), section 4951(a) (relating to initial taxes on self dealing), 4952(a) (relating to initial taxes on taxable expenditures)” for “section 4945(a) (relating to initial taxes on taxable expenditures)” and “section 4945(b) (relating to additional taxes on taxable expenditures), section 4951(b) (relating to additional taxes on self-dealing), 4952(b) (relating to additional taxes on taxable expenditures)” for “section 4945(b) (relating to additional taxes on taxable expenditures)”. ## § 7454: Burden of proof in fraud, foundation man­ager, and transferee cases - § 7454(b): Pub. L. 96–222 substituted “section 501(c)(21)” for “section 502(c)(21)”. ## § 7456: Administration of oaths and procurement of testimony - § 7456(c): Pub. L. 96–222 substituted “sections 7428, 7463” for “sections 7428”. ## § 7463: Disputes involving $50,000 or less - § 7463: Pub. L. 96–222 struck out subsec. (g) which authorized the chief judge of the Tax Court to assign proceedings conducted under this section to be heard by the Commissioners of the court.