# Pub. L. 97-362: changes to the Internal Revenue Code 1982-10-25, 96 Stat. 1729. Source: . ## Legislative history - Bill: [H.R. 4717](https://www.congress.gov/bill/97th-congress/house-bill/4717) ## § 48: Energy credit - § 48: Pub. L. 97–362, § 104(a), temporarily substituted the qualification that such term does not include equipment for hydrogenation, refining, or other process subsequent to retorting other than hydrogenation or other process which is applied in the vicinity of the property from which the shale was extracted and which is applied to bring the shale oil to a grade and quality suitable for transportation to and processing in a refinery, for the qualification that such equipment did not include equipment for hydrogenation, refining, or other processes subsequent to retorting. See Effective and Termination Dates of 1982 Amendment note below. ## § 172: Net operating loss deduction - § 172(b)(1)(A): Pub. L. 97–362, § 102(c)(1), substituted “(H), (I), and (J)” for “(H), and (I)”. - § 172(b)(1)(B): Pub. L. 97–362, § 102(c)(2), substituted “(H), and (J)” for “and (I)”. - § 172(b)(1): Pub. L. 97–362, § 102(a), added subpar. (H). Former subpar. (H) redesignated (I). - § 172(b)(1): Pub. L. 97–362, § 102(a), (c)(3), redesignated former subpar. (H) as (I) and substituted “subsection (j)” for “subsection (i)”. Former subpar. (I) redesignated (J). - § 172(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 redesignated, substituted “subsection (b)(1)(I)” for “subsection (b)(1)(H)” wherever appearing. Former subsec. (j) redesignated (k). - § 172: Pub. L. 97–362, § 102(b), redesignated former subsec. (j) as (k). ## § 4401: Imposition of tax - § 4401(a): Pub. L. 97–362 substituted provision that there shall be imposed on any wager authorized under the law of the State in which accepted an excise tax equal to 0.25 percent of the amount of such wager and that there shall be imposed on any other wager an excise tax equal to 2 percent of the amount of such wager for provision that there be imposed on wagers, as defined in section 4421, an excise tax equal to 2 percent of the amount thereof. ## § 4411: Imposition of tax - § 4411: Pub. L. 97–362 designated existing provisions as subsec. (a), in subsec. (a), as so designated, substituted “liable for the tax imposed” for “liable for tax”, and added subsec. (b). ## § 6051: Receipts for employees - § 6051(a): Pub. L. 97–362 substituted “within 30 days after the date of receipt of a written request from the employee if such 30-day period ends before January 31” for “on the day on which the last payment of remuneration is made”. ## § 7447: Retirement - § 7447(b): Pub. L. 97–362 inserted provision that any judge who retires shall be designated “senior judge”. ## § 7448: Annuities to surviving spouses and dependent children of judges and special trial judges - § 7448(m): Pub. L. 97–362, § 105(a), substituted “3 consecutive years” for “5 consecutive years”, and “40 percent” for “37½ percent”. - § 7448(s), § 7448(t): Pub. L. 97–362, § 105(b), added subsec. (s) and redesignated former subsec. (s) as (t). ## § 7456: Administration of oaths and procurement of testimony - § 7456(c): Pub. L. 97–362, § 106(c)(2), struck out provision that the chief judge may assign proceedings under sections 6226, 6228(a), 7428, 7463, 7476, 7477, and 7478 to be heard by the commissioners of the court, and that the court may authorize a commissioner to make the decision of the court with respect to such proceedings, subject to such conditions and review as the court may by rule provide. See subsec. (d) of this section. - § 7456: Pub. L. 97–362, § 106(c)(1), added subsec. (d) and redesignated former subsec. (d) as (e). ## § 7459: Reports and decisions - § 7459(b): Pub. L. 97–362 inserted provision that subject to such conditions as the Tax Court may by rule provide, the requirements of subsec. (b) and of section 7460 of this title are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings. ## § 7463: Disputes involving $50,000 or less - § 7463: Section (a)(4). Pub. L. 97–362 added par. (4).