Pub. L. 97-473 Jan. 14, 1983

96 Stat. 2609 · Changed 17 sections of the Code

Bill H.R. 5470

§ 103 Interest on State and local bonds

  • § 103 Pub. L. 97–473 amended subsec. (m) generally, adding pars. (1) and (2), redesignating former pars. (1) to (3) as (3) to…

§ 104 Compensation for injuries or sickness

  • (a)(2) Pub. L. 97–473 substituted “whether by suit or agreement and whether as lump sums or as periodic payments” for “whether…

§ 130 Certain personal injury liability assignments

§ 131 Certain foster care payments

§ 140 Cross references to other Acts

  • § 140 Pub. L. 97–473 successively renumbered sections 130 and 131 of this title as this section.

§ 164 Taxes

  • (f) Pub. L. 97–473 added par. (3).

§ 170 Charitable, etc., contributions and gifts

  • (k) Pub. L. 97–473 added par. (8).

§ 2055 Transfers for public, charitable, and religious uses

  • (f) Pub. L. 97–473 added par. (11).

§ 2106 Taxable estate

  • (a)(2)(F) Pub. L. 97–473 substituted “(i)” and “(ii)” for “(1)” and “(2)”, respectively, and added cl. (iii).

§ 2522 Charitable and similar gifts

  • (d) Pub. L. 97–473 designated existing provisions as par. (1), substituted “bequests” for “gifts” second time appearing in…

§ 4227 Cross reference

  • § 4227 Pub. L. 97–473 designated existing provisions as par. (2) and added par. (1).

§ 4484 Cross references

  • § 4484 Pub. L. 97–473 designated existing provisions as par. (1) and added par. (2).

§ 6420 Gasoline used on farms

  • (h) Pub. L. 97–473 purported to add par. (4). See Amendment note below for subsec. (i)(4).
  • (i)(4) Pub. L. 97–473 added par. (4). Notwithstanding the directory language that par. (4) be added to subsec. (h), it was…

§ 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes

  • (j) Pub. L. 97–473 added par. (4).

§ 6427 Fuels not used for taxable purposes

  • (k)(3) Pub. L. 97–473 purported to add par. (3). See par. below for subsec. (l)(3).
  • (l)(3) Pub. L. 97–473 added par. (3). Notwithstanding the directory language that par. (3) be added to subsec. (k), it was…

§ 7701 Definitions

  • (a)(40) Pub. L. 97–473 added par. (40).

§ 7871 Indian tribal governments treated as States for certain purposes