Pub. L. 96-613 Dec. 28, 1980

94 Stat. 3581 · Changed 4 sections of the Code

Bill H.R. 7171

§ 105 Amounts received under accident and health plans

  • (h)(8) Pub. L. 96–613 and Pub. L. 96–605 made identical amendments by substituting in heading “controlled groups, etc.” for…

§ 125 Cafeteria plans

  • (g)(4) Pub. L. 96–613, § 5(b)(2), and Pub. L. 96–605, § 201(b)(2), made identical amendments by substituting “controlled…

§ 167 Depreciation

  • § 167 Pub. L. 96–613 added subsec. (r) and redesignated former subsec. (r) as (s).

§ 414 Definitions and special rules