Pub. L. 96-541 Dec. 17, 1980

94 Stat. 3205 · Changed 5 sections of the Code

Bill H.R. 6975

§ 117 Qualified scholarships

  • (c) Pub. L. 96–541 added subsec. (c).

§ 167 Depreciation

  • § 167 Pub. L. 96–541, § 3, substituted in pars. (1) and (3)(D) “January 1, 1984” for “January 1, 1982” wherever appearing.
  • § 167 Pub. L. 96–541, § 2(c), added par. (4).
  • § 167 Pub. L. 96–541, § 2(d), added par. (3).

§ 170 Charitable, etc., contributions and gifts

  • (f)(3) Pub. L. 96–541, § 6(a), reenacted subpar. (B), cls. (i) and (ii), substituted cl. (B)(iii) relating to qualified…
  • (h) (i) Pub. L. 96–541, § 6(b), added subsec. (h) and redesignated former subsec. (h) as (i). Former subsec. (i) redesignated…
  • (j) Pub. L. 96–541, § 6(b), redesignated former subsec. (i) as (j).

§ 280B Demolition of structures

  • § 280B Pub. L. 96–541 added subsec. (c).

§ 6427 Fuels not used for taxable purposes

  • (e)(3) Pub. L. 96–541 extended subsec. (e) termination date to Dec. 31, 1982, from Dec. 31, 1980.