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TITLE 26-INTERNAL REVENUE CODE 183(e), 188. 218, 246(d). 263(f), 301(b)(1)(D), (d)(3), 381(c)(24), 383, 642(a)(3), (I), 861(a)(2)(D), (e), 862(c), 904(f)(5), 971(a)(3), 991 to 997, 1014(d), 1441(c)(8), 1504(b)(7), 3402(f)(1)(0), (7), 4063(a)(6), (7), 4071(e), 4464, 6011(e), 6331(d), 6416(b)(2)(S), 6501(g)(3), (o), 6511(d)(7), 6601(e)(4), 0611(f)(4), 6686, 7216, 9001 to 9013, and 9021 of this title, amending sections 46(b)(1), (5), (6), (c)(2), (3)(A), (B), 47(a)(6)(A), 48(a)(1), (a)(1)(B)(1i), (Ili), (5), (6), (d), 49(a), (b), (d), 56(c)(1), 57(b)(1), (2)(C), (c), 58(g)(2), 103(c)(4), (E), (F), (c)(6)(F)(iii), 141(b), (c), 144(a)(1), (2). 151, 162(c), (c)(2), (3), 163(d)(1)(B), (3)(C), (4)(A)(i), 214, 263(e), 301(b)(1)(B), (d)(2), 642(f). 665(g), 703(b), 871(a)(1) (A), (C), 881(a)(1), (3), 901(d), 904(f), (f)(1), (3), 922, 931(a), 1082(a)(2)(B), 1245(a)(2), (3)(B)(ii), (ii), (D), 1250(b)(3), 1251(b)(2)(B). 1441(b), 1442, 3402(a), (b)(1), (c)(6), (m)(1)(B), (2)(A), (D), (3). 4061(a), (b)(2), 4221(c). 4222(d), 6012(a)(1), 6013(b)(3)(A), (c)(6), 6015(a), 6072(b), 6096(a), 6411, 6416(b)(2)(R), (g), 6501(n) and 7422(f)(1) of this title, renumbering sec- tions 42 and 219 of this title, repealing sections 46(c)(4), 47(a)(4), (5), 169(h), 6412(a)(1) of this title, section 1232a of Title 15, Commerce and Trade, and section 971 to 973 of Title 31, Money and Finance, en- acting provisions set out as notes under sections 4, 38, 41, 46 to 48, BOA, 57, 58, 103, 141, 144, 151, 162, 167, 183, 188, 214, 263, 301, 383, 665, 861, 871, 921, 970. 991, 1251, 3402, 4061, 4464, 6012, 6013, 6015, 6096, 6331, 6654, 7216, 7422, and 9001 of this title and section 1232a of Title 15, and repealing provisions set out as notes under sections 141, 151, 3402, 6012, and 6013 of this title] may be cited as the 'Revenue Act of 1971'." SHORT TITLE OF 1969 AMENDMENT Pub. L. 91-172, § l(a), Dec. 30, 1969, 83 Stat. 487, pro- vided that: "This Act [enacting sections 49, 56 to 58, 82, 83, 123, 169, 183, 184 to 187, 249, 278, 279, 385, 585, 586, 596, 636, 638, 664, 844, 1039, 1251 to 1253. 1348, 1379, 1564 and 7463 of this title, amending sections 1 2 to 5, 11, 12, 21, 46 to 48, 51, 62, 72, 103, 124, 141 to 143, 151, 152, 162, 163, 166, 167, 170, 172, 179, 216, 217, 243, 246, 263, 301, 305, 311, 312, 341, 381, 402 to 407, 443, 451, 453, 481, 501, 511, 535, 537, 545, 563, 582, 593, 613 to 617, 632, 641, 642, 663, 665 to 669, 673, 677, 703, 751, 802, 804, 805, 809, 810, 815, 823, 825, 851, 852, 857, 861, 901, 904, 954, 963, 964, 1001, 1011, 1016, 1031, 1033, 1082, 1201, 1211, 1212, 1221, 1222, 1231, 1232, 1243, 1245, 1248, 1250, 1301 to 1304, 1314, 1347, 1373, 1375, 1378, 1382, 1388, 1441, 1561 to 1563, 2055, 2104, 2106, 2522, 3102, 3121, 3402, 4061, 4065, 4216, 4251, 5684, 6013 to 6015, 6049, 6051, 6212, 6214, 6334, 6401, 6411, 6412, 6501, 6511, 6601, 6611, 6653, 6654, 6656, 7441, 7447, 7448, 7453, 7456, 7471, 7481, 7485, 7487 and 7701 of this title, and sections 401 to 403, 415, 427 and 428 of Title 42, The Public Health and Welfare, repealing sections 270, 1562, and 4251 to 4254 of this title, and enacting provisions set out as notes under sections 1, 4, 51, 56, 83, 103, 123, 141, 151, 152, 162, 163, 167, 169, 170, 183, 184, 186, 187, 216, 217, 249, 252, 263, 278, 279, 305, 311, 333, 402, 451, 453, 537, 563, 582, 585, 593, 596, 613, 615, 636. 665, 677, 805, 851. 861, 901, 954, 101, 1031, 1033, 1039, 1201, 1211, 1212, 1221, 1231, 1232, 1245, 1251, 1301, 1348, 1379, 1382, 1561, 1562, 3402, 4063, 4216, 6012 to 6015, 6153, 6334, 6601, 6651, 7441, 7443, 7447, 7463, and 7483 of this title and sections 401 to 403, 415 and 427 of Title 42] may be cited as the 'Tax Reform Act of 1969'." SHORT TITLE OF 1968 AMENDMENT Pub. L. 90-364, § l(a), June 28, 1968, 82 Stat. 251, provided that: "This Act [enacting sections 51 and 6425 of this title, amending sections 103, 243, 276, 501, 963, 3402, 4061, 4251, 6020, 6154, 6412, 6651, 6655, 7203, 7502, and 7701 of this title and sections 603, 607, and 1396b of Title 42, The Public Health and Welfare, re- pealing sections 6016, 6074, and 4251 to 4254 of this title, enacting provisions set out as notes under sec- tions 51, 103, 276, 501, 4061, 6154, and 7502 of this title, section 3101 of Title 5, Government Organization and Employees, sections 11 and 757b of Title 31, Money and Finance, and section 1396b of Title 42, and amend- ing notes under section 1396b of Title 42,] may be cited as the 'Revenue and Expenditure Control Act of 19681." SHORT TITLE OF 1965 AMENDMENT Pub. L. 89-44, § l(a), June 21, 1965, 7V Stat. 167, pro- vided that: "This Act (adding sections 39, 4094 and 6424 of this title, amending sections 72, 874, 1314, 1481, 4041, 4055, 4057, 4061, 4063. 4082, 4091, 4101, 4161, 4216, 4218, 4221, 4222, 4227, 4251, 4252, 4253, 4254, 4261 note, 4262, 4291, 4361, 4371, 4374, 4402, 4461, 4462, 4901, 4905, 4914, 5001, 5002, 5004, 5008, 5022, 5025, 5041, 5051, 5053, 5062, 5083, 5215, 5223, 5234, 5382, 5383, 5384, 5385, 5392, 5608, 5701, 6701 note, 5702, 5704, 5705, 5711, 5741, 5753, 5762, 5763, 6011, 6040, 6103, 6201, 6206, 6211, 6213, 6334, 6401, 6412, 6415, 6416, 6420, 6421, 6501, 6675, 6802, 6806, 6808, 7012, 7103. 7210, 7232, 7272, 7326, 7603, 7604, 7605, and 7652 of this title and adding a provision set out as a note under section 120 of Title 23, Highways, redesignating section 39 of this title as section 40 and subchapters E, F, and Q of chapter 52 of this title as suhchapters D, E, and F respectively, repealing sec- tions 4001 to 4003, 4011 to 4013, 4021, 4022, 4031, 4051 to 4053, 4111, 4121, 4131, 4141 to 4143, 4151, 4171 to 4173, 4191, 4192, 4201, 4211, 4224, 4231 to 4234, 4241 to 4243, 4286, 4287, 4301 to 4305, 4311 to 4315, 4321 to 4324, 4331 to 4333, 4341 to 4346, 4351 to 4354, 4381, 4451 to 4457, 4712 to 4474, 5063, 5707, 5731, 5732, and 7275 of this title, and enacting provisions set out as notes under sections 501, 4041, 4061, 4063, 4082, 4251, 4261, 4262, 4287, 4291, 4361, 4374, 4402, 4461, 4905, 5002, 5008, 5025, 5041, 5383, 5701. 5702, 5705, 6103, 6334, 6412, 6420, and 6501 of this title] may be cited as the 'Excise Tax Reduction Act of 1965'." SHORT TITLE OF 1964 AMENDMENT Pub. L. 88-272, § 2(a), Feb. 26, 1964, 78 Stat 19, pro- vided that: "This Act [enacting sections 79, 121, 217, 275, 406, 407, 422 to 425, 483, 1022, 1250, 1301 to 1305, 1561 to 1563, 6039, and 6052 of this title, amending sec- tions 1 to 5, 11, 12, 21, 34, 35, 37, 46, 48, 62, 72, 105, 116, 141, 144, 163 to 165, 170, 172, 213, 214, 242 to 244, 246, 264, 265, 269, 272, 274, 301, 312, 316, 331, 333, 341, 368, 381, 401 to 403, 421, 441, 453, 461, 535, 541 to 545, 551, 553, 554, 556, 562, 584, 614, 631, 642, 691, 702, 751, 802, 804, 809, 818, 821, 822, 832, 852 to 857, 871, 901, 903, 904, 911, 963, 1016, 1033, 1034, 1212, 1222, 1231, 1245, 1341, 1361, 1371, 1375, 1402, 1441, 1503, 1551, 1552, 3121, 3401, 3402, 6012, 6014, 6016, 6074, 6154, 6163, 6212. 6323, 6324, 6501, 6504, 6511, 6652, 6655, 6678, and 7701 of this title, and sections 409 and 411 of Title 42, The Public Health and Welfare, repealing section 181 of this title, and enacting provisions set out as notes under sections 1, 3, 21, 34, 35, 37, 38, 48, 62, 79, 105, 121, 163 to 165, 170, 172, 213, 214. 243, 264, 265, 272, 274, 316, 333, 368, 401, 406, 421, 453, 461, 614, 809, 852, 911, 1212, 1250, 1301, 1371, 1503, 1551, 3402, 6163, and 6323 of this title] may be cited as the 'Revenue Act of 1964'." SHORT TITLE OF 1963 AMENDMENT Pub. L. 88-52, § 1, June 29, 1963, 77 Stat. 72, pro- vided: "That this Act [amending sections 11, 821, 4061, 4251, 4261, 5001, 5022. 5041, 5051, 5063, 5701, 5707, 6412 of this title, and provisions set out as notes under sections 4261 and 5701 of this title] may be cited as the 'Tax Rate Extension Act of 1963'." SHORT TITLE OF 1962 AMENDMENT Pub. L. 87-834, § l(a), Oct. 16, 1962, 76 Stat. 962, pro- vided that: "This Act [adding sections 38, 46 to 48, 78, 181, 182, 274, 595, 669, 823 to 826, 951 to 964, 970 to 972, 1245 to 1249, 1381 to 1383, 1385, 1388, 6048, 6049 and 6677 to 6679 of this title, amending sections 72, 162, 167, 170, 179, 216, 245, 263, 301, 312, 318, 341, 381, 453, 501, 521, 535, 545, 591, 593, 613, 642, 643, 665, 666, 668, 751, 821, 822, 831, 832, 841, 861, 901, 902, 904, 911, 1016, 1201, 1223, 1307, 2031, 2033 to 2038, 2040, 2041, 4382, 6038, 6041, 6042, 6044, 6046, 6072, 6501, 6511, Page 31