Pub. L. 97-362: Oct. 25, 1982

Bill H.R. 4717

§ 48 Energy credit

§ 48 Pub. L. 97–362, § 104(a), temporarily substituted the qualification that such term does not include equipment for…

(b)(1)(A) Pub. L. 97–362, § 102(c)(1), substituted “(H), (I), and (J)” for “(H), and (I)”.
(b)(1)(B) Pub. L. 97–362, § 102(c)(2), substituted “(H), and (J)” for “and (I)”.
(b)(1) Pub. L. 97–362, § 102(a), added subpar. (H). Former subpar. (H) redesignated (I).
(b)(1) Pub. L. 97–362, § 102(a), (c)(3), redesignated former subpar. (H) as (I) and substituted “subsection (j)” for…
(b)(1) Pub. L. 97–362, § 102(a), redesignated former subpar. (I) as (J).
§ 172 Pub. L. 97–362, § 102(b), added subsec. (i). Former subsec. (i) redesignated (j).
§ 172 Pub. L. 97–362, § 102(b), (c)(4), redesignated former subsec. (i) as (j) and, in par. (3) of subsec. (j) as so…
§ 172 Pub. L. 97–362, § 102(b), redesignated former subsec. (j) as (k).

(a) Pub. L. 97–362 substituted provision that there shall be imposed on any wager authorized under the law of the State in…

§ 4411 Pub. L. 97–362 designated existing provisions as subsec. (a), in subsec. (a), as so designated, substituted “liable for…

(a) Pub. L. 97–362 substituted “within 30 days after the date of receipt of a written request from the employee if such…

(b) Pub. L. 97–362 inserted provision that any judge who retires shall be designated “senior judge”.

(m) Pub. L. 97–362, § 105(a), substituted “3 consecutive years” for “5 consecutive years”, and “40 percent” for “37½…
(s) (t) Pub. L. 97–362, § 105(b), added subsec. (s) and redesignated former subsec. (s) as (t).

(c) Pub. L. 97–362, § 106(c)(2), struck out provision that the chief judge may assign proceedings under sections 6226…
§ 7456 Pub. L. 97–362, § 106(c)(1), added subsec. (d) and redesignated former subsec. (d) as (e).

(b) Pub. L. 97–362 inserted provision that subject to such conditions as the Tax Court may by rule provide, the…