# Pub. L. 96-541: changes to the Internal Revenue Code

1980-12-17, 94 Stat. 3205. Source: <https://www.govinfo.gov/link/plaw/96/public/541>.

## Legislative history

- Bill: [H.R. 6975](https://www.congress.gov/bill/96th-congress/house-bill/6975)

## § 117: Qualified scholarships

- § 117(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

- § 170(f)(3): Pub. L. 96–541, § 6(a), reenacted subpar. (B), cls. (i) and (ii), substituted cl. (B)(iii) relating to qualified conservation contribution for prior cl. (B)(iii) relating to contribution of a lease on, option to purchase, or easement with respect to real property granted in perpetuity to a subsec. (b)(1)(A) organization exclusively for conservation purposes, deleted cl. (B)(iv) respecting contribution of a remainder interest in real property granted to a subsec. (b)(1)(A) organization exclusively for conservation purposes, and deleted subpar. (C) definition of “conservation purposes”, now covered in an expanded subsec. (h)(4)(A).
- § 170(h), § 170(i): Pub. L. 96–541, § 6(b), added subsec. (h) and redesignated former subsec. (h) as (i). Former subsec. (i) redesignated (j).
- § 170(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

- § 6427(e)(3): Pub. L. 96–541 extended subsec. (e) termination date to Dec. 31, 1982, from Dec. 31, 1980.