# Pub. L. 96-451: changes to the Internal Revenue Code

1980-10-14, 94 Stat. 1991. Source: <https://www.govinfo.gov/link/plaw/96/public/451>.

## Legislative history

- Bill: [H.R. 4310](https://www.congress.gov/bill/96th-congress/house-bill/4310)

## § 48: Energy credit

- § 48(a)(1): Pub. L. 96–451 added subpar. (F) and provision for treatment of the useful life of subpar. (F) property as its normal growing period.

## § 62: Adjusted gross income defined

- § 62: Pub. L. 96–451 added par. (15).

## § 194: Treatment of reforestation expenditures

- Enacted 26 U.S.C. § 194.

## § 1245: Gain from dispositions of certain depreciable property

- § 1245(a)(2): Pub. L. 96–451, § 301(c)(1)(A), (B), inserted references to section 194 in subpar. (D) and text following subpar. (D).
- § 1245(a)(3)(D): Pub. L. 96–451, § 301(c)(1)(B), inserted reference to section 194.
- § 1245(b)(8): Pub. L. 96–451, § 301(c)(1)(C), added par. (8).