# Pub. L. 97-473: changes to the Internal Revenue Code

1983-01-14, 96 Stat. 2609. Source: <https://www.govinfo.gov/link/plaw/97/public/473>.

## Legislative history

- Bill: [H.R. 5470](https://www.congress.gov/bill/97th-congress/house-bill/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 (5), respectively, and striking out par. (24) which had provided reference regarding exempt-interest dividends to section 852(b)(5)(B.) See section 722(b) of Pub. L. 98–369, set out as a note below.

## § 104: Compensation for injuries or sickness

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

## § 130: Certain personal injury liability assignments

- Enacted 26 U.S.C. § 130.

## § 131: Certain foster care payments

- Enacted 26 U.S.C. § 131.

## § 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

- § 164(f): Pub. L. 97–473 added par. (3).

## § 170: Charitable, etc., contributions and gifts

- § 170(k): Pub. L. 97–473 added par. (8).

## § 2055: Transfers for public, charitable, and religious uses

- § 2055(f): Pub. L. 97–473 added par. (11).

## § 2106: Taxable estate

- § 2106(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

- § 2522(d): Pub. L. 97–473 designated existing provisions as par. (1), substituted “bequests” for “gifts” second time appearing in par. (1) as so designated, and added par. (2).

## § 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

- § 6420(h): Pub. L. 97–473 purported to add par. (4). See Amendment note below for subsec. (i)(4).
- § 6420(i)(4): Pub. L. 97–473 added par. (4). Notwithstanding the directory language that par. (4) be added to subsec. (h), it was added to subsec. (i) to reflect the probable intent of Congress and the intervening redesignation of subsec. (h) as (i) by Pub. L. 97–424.

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

- § 6421(j): Pub. L. 97–473 added par. (4).

## § 6427: Fuels not used for taxable purposes

- § 6427(k)(3): Pub. L. 97–473 purported to add par. (3). See par. below for subsec. (l)(3).
- § 6427(l)(3): Pub. L. 97–473 added par. (3). Notwithstanding the directory language that par. (3) be added to subsec. (k), it was added to subsec. (l) to reflect the probable intent of Congress and the intervening redesignation of subsec. (k) as (l) by Pub. L. 97–424.

## § 7701: Definitions

- § 7701(a)(40): Pub. L. 97–473 added par. (40).

## § 7871: Indian tribal governments treated as States for certain purposes

- Enacted 26 U.S.C. § 7871.