Pub. L. 96-605 Dec. 28, 1980

94 Stat. 3525 · Changed 19 sections of the Code

Bill H.R. 7956

§ 48 Energy credit

  • (a)(5) Pub. L. 96–605, § 109(a), included the International Maritime Satellite Organization or any successor organization…
  • § 48 Pub. L. 96–605, § 223(a), substituted “the date on which the securities are contributed to the plan” for “the due date…

§ 66 Treatment of community income

§ 105 Amounts received under accident and health plans

    § 125 Cafeteria plans

    • (d)(2) Pub. L. 96–605, § 226(a), inserted provision that the sentence excluding deferred compensation plans not apply in the…

    § 195 Start-up expenditures

    § 274 Disallowance of certain entertainment, etc., expenses

    • (e) Pub. L. 96–605 and Pub. L. 96–598 made identical amendments by adding par. (10).

    § 401 Qualified pension, profit-sharing, and stock bonus plans

    • (a)(4) Pub. L. 96–605, § 225(b)(1), substituted “section 410(b)(3)(A)” for “section 410(b)(2)(A)”.
    • (a)(23) Pub. L. 96–605, § 221(a), added par. (23).
    • (d) Pub. L. 96–605, § 225(b)(2), substituted in cl. (i) “section 410(b)(3)(A)” for “section 410(b)(2)(A)” and in cl. (ii)…

    § 408 Individual retirement accounts

    • (k)(2) (k)(3)(B) Pub. L. 96–605, § 225(b)(3), (4), substituted “section 410(b)(3)” for “section 410(b)(2)”.

    § 409 Qualifications for tax credit employee stock ownership plans

    • (l)(4) Pub. L. 96–605 substituted in heading “Application to controlled group of corporations” for “Controlled group of…

    § 410 Minimum participation standards

    • (b)(2) (b)(3) Pub. L. 96–605 added par. (2), redesignated former par. (2) as (3) and substituted “paragraphs (1) and (2)” for…

    § 414 Definitions and special rules

    • (m) Pub. L. 96–605 and Pub. L. 96–613 added an identical subsec. (m).

    § 415 Limitations on benefits and contribution under qualified plans

    • (c)(6)(A) Pub. L. 96–605 inserted “, or purchased with cash contributed,” after “securities contributed”.

    § 501 Exemption from tax on corporations, certain trusts, etc.

    • (c)(12) Pub. L. 96–605 designated existing provision as subpar. (A), struck out provision that, in the case of any mutual or…

    § 513 Unrelated trade or business

    • (g) Pub. L. 96–605 added subsec. (g).

    § 514 Unrelated debt-financed income

    • (c)(9) Pub. L. 96–605 added par. (9).

    § 528 Certain homeowners associations

    • (b) Pub. L. 96–605 substituted provision that all income of a homeowners association be taxed at a rate of 30 per cent for…

    § 861 Income from sources within the United States

    • (e) Pub. L. 96–605 substituted provision directing that income from certain leased aircraft, vessels, and spacecraft be…

    § 871 Tax on nonresident alien individuals

    • (f) Pub. L. 96–605 designated existing provision as par. (1), inserted heading “In general” and redesignated par. (1) as…

    § 2055 Transfers for public, charitable, and religious uses

    • (e)(3) Pub. L. 96–605 substituted “December 31, 1978” for “December 31, 1977” and “December 31, 1981” for “December 31, 1978”…