Pub. L. 96-223 Apr. 2, 1980

94 Stat. 278 · Changed 64 sections of the Code

Bill H.R. 3919

§ 34 Certain uses of gasoline and special fuels

  • (a) Pub. L. 96–223 substituted “6427(i)” for “6427(h)”.
  • (b) Pub. L. 96–223 substituted “6427(i)” for “6427(h)”.

§ 40 Alcohol, etc., used as fuel

§ 45K Credit for producing fuel from a nonconventional source

§ 46 Amount of credit

  • § 46 Pub. L. 96–223, § 221(a), revised provisions relating to energy percentage by substituting a tabular format embracing…
  • § 46 Pub. L. 96–223, § 222(e)(2), inserted provision that in the case of any qualified hydroelectric generating property…
  • § 46 Pub. L. 96–223, § 223(b)(1)(A), inserted “and” at end of cl. (i), substituted a period for “(other than solar wind…
  • § 46 Pub. L. 96–223. § 223(b)(1)(B), struck out “other than solar or wind energy property” after “energy property” in…
  • § 46 Pub. L. 96–223, § 223(b)(1)(C), struck out subpar. (C) which related to a refundable credit for solar or wind energy…

§ 48 Energy credit

  • (a)(2)(B) Pub. L. 96–223, § 222(i)(2), added cl. (xi).
  • (a)(10)(A) Pub. L. 96–223, § 223(a)(1), as amended by Pub. L. 97–448, § 202(c), provided that “petroleum or petroleum products”…
  • § 48 Pub. L. 96–223, § 221(b)(1), substituted “For any period for which the energy percentage determined under section…
  • § 48 Pub. L. 96–223, § 222(a), added cls. (vii), (viii), and (ix).
  • § 48 Pub. L. 96–223, § 222(b), (g)(2), struck out “(other than coke or coke gas)” after “solid fuel” in cl. (iii) and, in…
  • § 48 Pub. L. 96–223, § 222(i)(1)(A), redesignated subpar. (C) as (B). Former subpar. (B), which excluded public utility…
  • § 48 Pub. L. 96–223, § 222(i)(1)(A), (3), redesignated subpar. (D) as (C) and inserted following cl. (ii) provision that…
  • § 48 Pub. L. 96–223, § 222(c), added subpar. (C).
  • § 48 Pub. L. 96–223, § 222(d), added subpar. (L), redesignated former subpar. (L) as (M), and inserted provision that the…
  • § 48 Pub. L. 96–223, § 221(b)(2), substituted “one-half of the energy percentage determined under section 46(a)(2)(C)” for…
  • § 48 Pub. L. 96–223, § 223(c)(1), completely revised par. (11) to incorporate property financed by subsidized energy…
  • § 48 Pub. L. 96–223, § 222(e)(1), added par. (13).
  • § 48 Pub. L. 96–223, § 222(f), added par. (14).
  • § 48 Pub. L. 96–223, § 222(g)(1), added par. (15).
  • § 48 Pub. L. 96–223, § 222(h), added par. (16).
  • § 48 Pub. L. 96–223, § 222(i)(1)(B), added par. (17).

§ 87 Alcohol and biodiesel fuels credits

§ 103 Interest on State and local bonds

  • (b) Pub. L. 96–223, § 242(a)(1), added subpar. (H).
  • (b) Pub. L. 96–223, § 242(a)(2), added par. (8) and redesignated former par. (8) as (9).
  • § 103 Pub. L. 96–223, § 241(a), added subsec. (g). Former subsec. (g) redesignated (i).
  • § 103 Pub. L. 96–223, § 244(a), added subsec. (h).
  • § 103 Pub. L. 96–223, §§ 241(a), 244(a), redesignated former subsec. (g) as (i).

§ 164 Taxes

  • (a) Pub. L. 96–223 added par. (5).

§ 193 Tertiary injectants

§ 263 Capital expenditures

  • (a)(1)(G) Pub. L. 96–223 added subpar. (G).

§ 265 Expenses and interest relating to tax-exempt income

  • § 265 Pub. L. 96–223 inserted “, or to purchase or carry obligations or shares, or to make deposits or other investments, the…

§ 306 Dispositions of certain stock

  • (a) (b) Pub. L. 96–223 repealed the amendments made by Pub. L. 95–600, § 702(a)(1), (2). See 1978 Amendment notes below.

§ 381 Carryovers in certain corporate acquisitions

  • (c) Pub. L. 96–223 added par. (27).

§ 383 Special limitations on certain excess credits, etc.

  • § 383 Pub. L. 96–223, § 232(b)(2)(D), in section 383, as in effect prior to amendment by Pub. L. 94–455, § 806(f)(2), as…
  • § 383 Pub. L. 96–223, § 232(b)(2)(C), in section 383, as amended by Pub. L. 94–455, § 806(f)(2), as related to section 382(a)…

§ 473 Qualified liquidations of LIFO inventories

§ 584 Common trust funds

  • (c)(2) Pub. L. 96–223 inserted “or interest” after “dividends” in heading and text.

§ 643 Definitions applicable to subparts A, B, C, and D

  • (a)(7) Pub. L. 96–223 inserted “or interest” after “dividends” in heading and text.

§ 691 Recipients of income in respect of decedents

  • (c)(2)(A) (c)(2)(C) Pub. L. 96–223 repealed the amendments made by Pub. L. 94–455, § 2005(a)(4). See 1976 Amendment notes below.

§ 702 Income and credits of partner

  • (a)(5) Pub. L. 96–223 inserted “or interest” after “dividends”.

§ 854 Limitations applicable to dividends received from regulated investment company

  • (b) Pub. L. 96–223, § 404(b)(6), temporarily substituted “Other dividends and taxable interest” for “Other dividends” in…

§ 857 Taxation of real estate investment trusts and their beneficiaries

  • (c) Pub. L. 96–223 temporarily substituted “Limitations applicable to dividends received from real estate investment…

§ 1001 Determination of amount of and recognition of gain or loss

  • (e)(1) Pub. L. 96–223 repealed the amendment made by Pub. L. 95–600. See 1978 Amendment note below.

§ 1014 Basis of property acquired from a decedent

  • (d) Pub. L. 96–223 repealed the amendment made by Pub. L. 94–455, § 2005(a)(1). See 1976 Amendment note below.

§ 1016 Adjustments to basis

  • (a)(23) Pub. L. 96–223, § 401(a), repealed the amendments made by Pub. L. 94–455, § 2005(a)(3), and Pub. L. 95–600, §…
  • (c) Pub. L. 96–223, § 401(c)(1), struck out provision relating to the net appreciation of in value of certain property and…

§ 1023 Cross references

    § 1040 Transfer of certain farm, etc., real property

    • § 1040 Pub. L. 96–223 substituted “Use of farm, etc., property to satisfy pecuniary bequest” for “Use of certain appreciated…

    § 1223 Holding period of property

    • (11) Pub. L. 96–223 repealed the amendment made by Pub. L. 95–600. See 1978 Amendment note below.

    § 1245 Gain from dispositions of certain depreciable property

    • (a)(2) Pub. L. 96–223, § 251(a)(2)(C)(i)–(iii), inserted references to section 193 in subpar. (D) and text following subpar.…
    • (a)(3)(D) Pub. L. 96–223, § 251(a)(2)(C)(i), inserted reference to section 193.

    § 1250 Gain from dispositions of certain depreciable realty

    • (b)(3) Pub. L. 96–223 inserted reference to section 193.

    § 4041 Imposition of tax

    • (k) Pub. L. 96–223 added par. (3).

    § 4081 Imposition of tax

    • (c) Pub. L. 96–223, § 232(d)(3), inserted “(or with respect to which a credit or payment was allowed or made by reason of…
    • (c) Pub. L. 96–223, § 232(b)(3)(A), inserted provision that “alcohol” does not include alcohol with a proof of less than…
    • (c) Pub. L. 96–223, § 232(a)(1), added par. (4).

    § 5004 Lien for tax

    • (a)(2)(B) Pub. L. 96–223 substituted “(11), or (12),” for “or (11),”.

    § 5005 Persons liable for tax

    • (d) Pub. L. 96–223 substituted “(11), or (12),” for “or (11),”.

    § 5181 Distilled spirits for fuel use

    § 5182 Cross references

      § 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

      • (a)(12) Pub. L. 96–223 added par. (12).

      § 5601 Criminal penalties

      • (a)(15) Pub. L. 96–223 added par. (15).

      § 6050D Returns relating to energy grants and financing

      § 6096 Designation by individuals

      • (b) Pub. L. 96–223, §§ 231(b)(2), 232(b)(3)(C), inserted reference to sections 44D and 44E.

      § 6161 Extension of time for paying tax

      • (b)(1) Pub. L. 96–223 inserted references to chapter 45.

      § 6211 Definition of a deficiency

      • (a) Pub. L. 96–223, § 101(f)(1)(A), (2), inserted references to chapter 45 in provisions preceding par. (1).
      • (b)(2) Pub. L. 96–223, § 101(f)(1)(B), inserted reference to chapter 45.
      • (b) Pub. L. 96–223, § 101(f)(3), added pars. (5) and (6).

      § 6212 Notice of deficiency

      • (a) Pub. L. 96–223, § 101(f)(1)(C), inserted reference to chapter 45.
      • (b)(1) Pub. L. 96–223, § 101(f)(4), substituted “and certain excise taxes” for “taxes imposed by chapter 42” in section…
      • (c)(1) Pub. L. 96–223, § 101(f)(5), substituted “of chapter 42 tax” for “or of chapter 42 tax” and inserted “, or of chapter…

      § 6213 Restrictions applicable to deficiencies; petition to Tax Court

      • (a) Pub. L. 96–223, § 101(f)(1)(D), inserted reference to chapter 45.
      • (f)(1) (f)(2) Pub. L. 96–223, § 101(f)(1)(E), inserted reference to chapter 45.

      § 6214 Determinations by Tax Court

      • (c) Pub. L. 96–223, § 101(f)(1)(F), inserted reference to chapter 45.
      • (d) Pub. L. 96–223, § 101(f)(1)(G), inserted reference to chapter 45.

      § 6302 Mode or time of collection

      • (d) Pub. L. 96–223 designated existing cross reference as par. (1), substituted “For treatment of earned income advance…

      § 6344 Cross references

      • (a)(1) Pub. L. 96–223 inserted reference to chapter 45.

      § 6401 Amounts treated as overpayments

      • § 6401 Pub. L. 96–223 struck out subsec. (d) which made a cross reference to section 46(a)(9)(C) for a rule allowing a refund…

      § 6427 Fuels not used for taxable purposes

      • (a) (b)(1) (c) (d) (e)(1) Pub. L. 96–223, § 232(d)(4)(B), substituted “subsection (i)” for “subsection (h)”.
      • (f) (g) Pub. L. 96–223, § 232(d)(1)(A), (2), (4)(C), added subsec. (f), redesignated former subsec. (f) as (g), and in subsec.…
      • (h) Pub. L. 96–223, § 232(d)(1)(A), redesignated former subsec. (g) as (h). Former subsec. (h) redesignated (i).
      • (i) Pub. L. 96–223, § 232(d)(1)(A), (4)(D), redesignated former subsec. (h) as (i), and in par. (2) of subsec. (i) as so…
      • (j) (k) Pub. L. 96–223, § 232(d)(1)(A), redesignated former subsecs. (i) and (j) as (j) and (k), respectively.

      § 6501 Limitations on assessment and collection

      • § 6501 Pub. L. 96–223 added subsec. (q). Former subsec. (q), as added by section 212(a) of Pub. L. 95–600, redesignated (o).…

      § 6511 Limitations on credit or refund

      • (h) Pub. L. 96–223 added subsec. (h) and redesignated former subsec. (h) as (i).
      • (i) Pub. L. 96–223 redesignated former subsec. (h) as (i).

      § 6512 Limitations in case of petition to Tax Court

      • (a) Pub. L. 96–223, § 101(f)(6)(A), substituted “certain excise taxes” for “chapter 41, 42, 43, or 44 taxes” and “decedent…
      • (b)(1) Pub. L. 96–223, § 101(f)(6)(B), substituted “of tax imposed by chapter 41” for “or of tax imposed by chapter 41” and…

      § 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax

      • (c) Pub. L. 96–223 substituted “certain excise tax cases” for “chapter 41, 42, 43, or 44 tax cases” in heading.

      § 6611 Interest on overpayments

      • (h) § 6611 Pub. L. 96–223 added subsec. (h) and redesignated former subsec. (h) as (i).

      § 6652 Failure to file certain information returns, registration statements, etc.

      • (b) Pub. L. 96–223 inserted reference to statement required by section 6050C (relating to information regarding windfall…

      § 6653 Failure to pay stamp tax

      • § 6653 Pub. L. 96–223 substituted “, gift, or windfall profit taxes” for “or gift taxes” in heading, and in text substituted…

      § 6862 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes

      • (a) Pub. L. 96–223 which directed the substitution of “the excise taxes imposed by chapters 41, 42, 43, 44, and 45” for…

      § 7210 Failure to obey summons

      • § 7210 Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”.

      § 7422 Civil actions for refund

      • (e) Pub. L. 96–223 inserted reference to chapter 45.

      § 7512 Separate accounting for certain collected taxes, etc.

      • (a) (b) (c) Pub. L. 96–223 inserted references to tax imposed by section 4986.

      § 7603 Service of summons

      • § 7603 Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”.

      § 7604 Enforcement of summons

      • (b) (c)(2) Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”.

      § 7605 Time and place of examination

      • (a) Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)” wherever appearing.

      § 7609 Special procedures for third-party summonses

      • (c)(1) Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”.

      § 7610 Fees and costs for witnesses

      • (c) Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”.