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TITLE 26-INTERNAL REVENUE CODE § 2124(c)(1), (d)(1), 90 Stat. 1530, 1768, 1834, 1918.) RErERNcEs IN TExT Section 8 of the United States Housing Act of 1937, referred to in subsec. (kX3)(B), is classified to section 1437f of Title 42, The Public Health and Welfare. The Communications Satellite Act of 1962 (47 U.S.C. 701), referred to in subsec. (1)(3)(A)(ill), is Pub. L. 87- 624, Aug. 31, 1962, 76 Stat. 419, as amended, which is classified geneially to chapter 6 (§ 701 et seq.) of Title 47, Telegraphs, Telephones, and Radiotelegraphs. For complete classification of this Act to the Code, see Short Title note under section 701 of Title 47 and Tables volume. AmENDmENTs 1976-Subsec. (b). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (d). Pub. L. 94-455, §§ 1901(a)(27)(A), 1906(b)(13)(A), substituted "after August 16, 1954" for "after the date of enactment of this title" and struck out "or his delegate" following "Secretary" in first sentence preceding "shall be binding". Subsec. (e). Pub. L. 94-455, §§ 202(c)(3), 1906(b)(13)(A), substituted in par. (3) "beginning after December 31, 1975" for "beginning after July 24, 1969" and in pars. (1) to (3) struck out "or his delegate" fol- lowing "Secretary". Subsec. (f)(1). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (f)(2). Pub. L. 94-455, § 1901(a)(27)(B), sub. stituted "October 16, 1962" for "the date of enactment of the Revenue Act of 1962". Subsec. (I). Pub. L. 94-455, § 1906(b)(13)(A), struck out in pars. (1) and (2) "or his delegate" following "Secretary". Subsec. Cj). Pub. L. 94-455, § 1906(b)(13)(A), struck out in pars. (1), (4)(B), (5)(C), and (6)(A) "or his dele. gate" following "Secretary". Subsec. (k)(1). Pub. L. 94-455, §§ 203(a)(1), 1906(b)(13)(A), substituted reference to January 1, 1978 for reference to January 1, 1976 and struck out "or his delegate" following "Secretary". Subsec. (k)(2)(A). Pub. L. 94-455, § 203(a)(2), substi. tuted "$20,000" for "$15,000". Subsec. (k)(3)(B). Pub. L. 94-455, §§ 203(a)(3), 1906(b)(13)(A), substituted "the Leased Housing Pro. gram under section 8 of the United States Housing Act of 1937" for "the policies of the Housing and Urban Development Act of 1968" and struck out "or his dele. gate" following "Secretary". Subsec. (k)(3)(D). Pub. L. 94-455, § 203(a)(4), added subsec. (k)(3)(D). Subsec. (1)(3)(F). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (1)(4)(A). Pub. L. 94-455, §§ 1901(a)(27)(C), 1906(b)(13)(A), substituted "before June 29, 1970," for "within 180 days after the date of the enactment of this subparagraph" and struck out "or his delegate" following "Secretary". Subsec. (l)(5). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (m). Pub. L. 94-455, § 1906(b)(13)(A), struck out in pars. (1) and (3) "or his delegate" following "Secretary". Subsee. (n). Pub. L. 94455, § 2124(c)(1), added subsec. (n). Former subsec. (n) redesignated (p). Subsec. (o). Pub. L. 94455, § 2124(d)(1), added subsec. Co). Subsec. (p). Pub. L. 94-455, § 2124(c)(1), redesignated former subsec. (n) as (p). 1975--Subsec. (k)(1). Pub. L. 93-625 substituted "January 1, 1976" for "January 1, 1975". 1971--Subsec. (m). Pub. L. 92-178 added subsec. (m). Former subsec. (m) redesignated (n). Subsec. (n). Pub. L. 92-178 redesignated former subsec. (m) as (n). 1969-Subsec. (e). Pub. L. 91-172, § 521(d), added par. (3). Subsecs. (), (k). Pub. L. 91-172, § 521(a), added sub- secs. Wi) and (k). Former subsec. Wi) redesignated (m). Subsec. (1). Pub. L. 91-172. § 441(a), added subsec. (1). Subsec. (m). Pub. L. 91-172, §521(a), redesignated former subsec. (J) as (in). 1967-Subsec. (i)(1). Pub. L. 90-26, § 2(b), provided that accelerated depreciation was not to apply if the physical construction, reconstruction or erection by any person was begun during the suspension period or begun, pursuant to an order placed during such period, before May 24, 1967, subject to the proviso that only that portion of the basis which was properly attributabta to construction, reconstruction or erec- tion before May 24, 1967, shall be affected by the ap- plicability of the suspension period. Subsec. (1)(3). Pub. L. 90-26, § 1, substituted "March 9, 1967" for "December 31, 1967". 1966-Subsec. (i). Pub. L. 89-800 added subsec. (1). Former subsec. (1) redesignated W5. Subsec. (j). Pub. L. 89-800 redesignated former subsec. (i) as C). 1962-Subsec. (e). Pub. L. 87-834. § 13(b), designated existing provisions as par. (1) and added par. (2). Subsec. (f). Pub, L. 87-834, § 13(c)(1). added subsec. (f) and redesignated former subsec. (f) and (g). Subsecs. (g)-(i). Pub. L. 87-834, § 13(c)(1), redesignat- ed former subsecs. (f), (g) and (h) as (g), (h) and (1), re- spectively. 1958-Subsee. (d). Pub. L. 85-866 Inserted "certified mail or" preceding "registered mall". EmcTz DATE or 1976 AbdENDMENT Amendment of subsec. (d) by section 1901(a)(27)(A) of Pub. L. 94-455 applicable with respect to taxable years beginning after Dec. 31. 1976. see section 1901(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 2 of this title. Amendment of subsec. (e)(3) by section 202(c)(3) of Pub. L. 94-455 applicable for taxable years ending after Dec. 31, 1975. see section 202(d) of Pub. L. 94- 455, set out as an Effective Date of 1976 Amendment note under section 1250 of this title. Section 203(b) of Pub. L. 94-455 provided that: "The amendments made by paragraphs (1), (3), and (4) of subsection (a) [to subsecs. (k)(1), (3)(B), (D) of this section] shall apply to expenditures paid or inc.-ed after December 31, 1975, and before Janurry 1, 19';8, and expenditures made pursuant to a binding contract entered into before January 1, 1978. The amendment made by paragraph (2) of subsection Ca) [to subsec. (k)(2)(A) of this section] shall apply to expenditures incurred after December 31, 1975." Section 2124(c)(2) of Pub. L. 94-455 provided that: "The amendment made by this subsection [enacting subsec. (n) of this section] shall apply to that portion of the basis which is attributable to construction, re- construction, or erection after December 31, 1975, and before January 1, 1981." Section 2124(d)(2) of Pub. L. 94-455 provided that: "The amendment made by this subsection [enacting subsec. (o) of this section] shall apply with respect to additions to capital account occurring after June 30, 1976, and before July 1, 1981." ETc-rIvE DATE OF 1975 AMENDMENT Section 5(d) of Pub. L. 93-625 provided that: "The amendments made by this section [amending section 1250(a)(1)(C)(ii), of this title and enacting and repeal- ing provisions set out as notes under this section] shall apply with respect to property placed in service after December 31, 1973." EFcrvE DAT OF 1971 A MEN TENr Section 109(d)(1) of Pub. L. 92. 178 provided that: "The amendments made by subsection (a) [enacting subsec. (m) of this section] shall apply to property placed in service ifter December 31, 1970." EmcnvE DATE or 1969 Armmromr Section 441(b) of Pub. L. 91-172 provided that: "The amendment made by subsection (a) [adding subsec. (1) Page 158 § 167