TOPN: Revenue Act of 1978

Revenue Act of 1978

Pub. L. 95-600
Classification
Pub. L. SectionStatusUnited States Code
  TitleSectionAuthorizes
543(c)(2)26prec. 1231
701(f)(3)(C)261250
701(f)(3)(A), (B)261245
701(f)(1), (2)Rep.26191
701(e)Elim.26189 nt
701(d)(2)26172 nt
701(d)(1)26172
701(c)(3)26105 nt
701(c)(2)(B)26105 nt
701(f)(3)(D)2657
701(f)(3)(E)261250
701(h)(1)26280A
701(g)(4)26274 nt
26 CFR
701(g)(1)–(3)26274
26 CFR
701(f)(8)26167 nt
26 CFR
701(f)(7)Rep.26191
701(f)(6)26167
26 CFR
701(f)(5)26280B
701(f)(4)26167
26 CFR
701(c)(2)(A)26105 nt
701(c)(1)26105
601(b)(3)261016
601(b)(2)263402
26 CFR
601(b)(1)26172
601(a)Rep.26prec. 1391, 1391-1397
554, 555Elim.26
50A nt, 1201 nt
552, 553Elim.267801 nts
551Elim.266011 nt
26 CFR
27 CFR
543(d)26126 nt
7 CFR
26 CFR
601(b)(4)Rep.266039B
601(c)(1)26prec. 1
701(b)(5)Elim.2657 nt
701(b)(3), (4)2657
701(b)(2)2658
26 CFR
701(b)(1)2657
701(a)(4)2622 nt
701(a)(1)–(3)2622
601(d)26172 nt
601(c)(2)26prec. 6031
701(h)(2)26280A nt
701(i)(1)Rep.26337
26 CFR
701(t)(1)26859
701(s)(3)26851 nt
701(s)(2)26852
26 CFR
701(s)(1)26851
701(r)(2)26667 nt
701(r)(1)26667
701(q)(3)(B)26904 nt
26 CFR
701(q)(3)(A)26665 nt
701(t)(2)26856
701(t)(3)(A)266501
27 CFR
701(u)(2)(D)26904 nt
26 CFR
701(u)(2)(A)–(C)26904
26 CFR
701(u)(1)(C)26901 nt
26 CFR
701(u)(1)(A), (B)26901
26 CFR
701(t)(5)26859 nt
701(t)(4)Rep.26859
701(t)(3)(C)266212
701(t)(3)(B)26275
701(q)(2)26904
26 CFR
701(q)(1)(B), (C)26667
701( l )(2)26447 nt
701( l )(1)26447
701(k)(3)26465 nt
26 CFR
701(k)(2)26465
26 CFR
701(k)(1)26465 nt
26 CFR
701(j)(2)26368 nt
701(j)(1)26368
701(i)(2)Elim.26337 nt
26 CFR
701( l )(3)26464
701( l )(4)26447 nt
701(q)(1)(A)26665
701(p)(5)Elim.26644 nt
701(p)(1)–(4)Rep.26644, 644 nt
701( o )26542 nt
701(n)(2)26528 nt
701(n)(1)26528
701(m)(3)Elim.26
189 nt, 280 nt
701(m)(1), (2)Rep.26
189, 280
701(u)(3)(A)26904
26 CFR
543(c)(1)261255
7 CFR
404(c)(8)266012
441(a)Rep.261348
423(b)Elim.2658 nt
26 CFR
423(a)2658
26 CFR
422Elim.2657 nt
421(g)265 nt
421(f)26prec. 55
421(e)(9)266654
421(e)(8)Rep.266362
441(b)Elim.261348 nts
442(a)Rep.261348
502(c)267456
502(b)267463
502(a)(2)(B)26prec. 7451
502(a)(1), (2)(A)267463
501(c)266001 nt
26 CFR
27 CFR
501(b)266041
26 CFR
501(a)266001
26 CFR
27 CFR
442(b)Elim.261348 nt
421(e)(7)Rep.266015
26 CFR
421(e)(6)26904
26 CFR
405(c)(6)266504
405(c)(5)266212
405(c)(4)261250
405(c)(3)261038
405(c)(2)26prec. 1031
405(a)–(c)(1)Rep.261034
404(d)(2)26121 nt
26 CFR
404(d)(1)26121 nt
26 CFR
405(d)261038 nt
421(a)2655
421(e)(5)26877
421(e)(4)26871
421(e)(3)26511
421(e)(2)26443
421(e)(1)265
421(d)26666
421(c)2658
26 CFR
421(b)2657
502(d)267463 nt
503266103
20 CFR
26 CFR
27 CFR
522(b)264942 nt
522(a)264942
521(d)(2)264402 nt
521(c)(2)264901
521(c)(1)264402
521(b)Rep.264461-4464
521(a)Rep.264464
520(b)264940 nt
530263401 nt
26 CFR
531(a)26216
26 CFR
543(a)26140
543(a)26126
7 CFR
26 CFR
542(b)261033 nt
542(a)261033
541431620
25 CFR
43 CFR
540(b)26861 nt
540(a)26861
531(b)26216 nt
26 CFR
520(a)264940
515(6)261015 nt
512(a), (b)266166
511(b)262040 nt
511(a)262040
504(c)266411 nt
26 CFR
504(b)(3)266501
27 CFR
504(b)(2)266213
504(b)(1)(B)26prec. 6411
504(a), (b)(1)(A)266411
26 CFR
512(c)266166 nt
513(a)266325
26 CFR
27 CFR
515(5)26prec. 1011
515(3), (4)Rep.261023
515(2)261016
515(1)261014
514(c)262055 nt
514(b)262055 nt
514(a)262055
513(b)266325 nt
26 CFR
27 CFR
543(b)26prec. 101
702(k)(1)(B)Rep.262515
703(c)(1)26219
26 CFR
703(b)(2)26501
32 CFR
34 CFR
703(b)(1)26120 nt
703(a)(3), (4)2648
25 CFR
26 CFR
703(a)(1), (2)2646
26 CFR
702(r)(5)262051 nt
702(r)(4)266324B
702(r)(3)261016
703(c)(2), (3)Rep.26220
31 CFR
703(c)(4)26408
26 CFR
703(h)(1)26907 nt
26 CFR
703(g)(2)(C)26501 nt
32 CFR
34 CFR
703(g)(2)(A), (B)26501
32 CFR
34 CFR
703(g)(1)264911
26 CFR
703(f)264940 nt
703(e)26911
26 CFR
703(d)26447
703(c)(5)26219 nt
26 CFR
702(r)(2)262051
702(r)(1)(C)26prec. 6671
702(n)(1)262601 nt
702(m)(2)262518 nt
26 CFR
702(m)(1)262518
26 CFR
702( l )(3)Elim.262057 nt
702( l )(1), (2)Rep.262057
702(k)(2)262040
702(k)(1)(D)Elim.262515A nt
702(k)(1)(C)Rep.26prec. 2511
702(n)(2), (3)262613
702(n)(4)262602
702(r)(1)(A), (B)Rep.266698
702(q)(3)266323 nt
26 CFR
27 CFR
702(q)(1), (2)266323
26 CFR
27 CFR
702(p)(2)262204 nt
702(p)(1)262204
702( o )(2)26667 nt
702( o )(1)26667
702(n)(5)262613 nt
703(h)(2), (3)26999
703(i)(1), (2)26995
703( o )(1)–(3)26443
703(n)266501
27 CFR
703(m)266104
26 CFR
27 CFR
703( l )(4)267609
27 CFR
703( l )(3)266427
26 CFR
703( l )(1), (2)264041
26 CFR
703(k)261212
703(j)(14)(D), (E)42411
20 CFR
703( o )(4)26443 nt
703(p)(1)26172
802(a)421318
801Elim.421397a, 1397a nt
45 CFR
703(r)2646 nt
26 CFR
703(q)(2)26103 nt
26 CFR
703(q)(1)26103
26 CFR
703(p)(4)26172 nt
703(p)(3)266511
27 CFR
703(p)(2)266501
27 CFR
703(j)(14)(C)42410
20 CFR
703(j)(14)(B)42405
20 CFR
31 CFR
42 CFR
703(j)(5)261033
703(j)(4)Elim.26801
703(j)(3)Rep.26453
26 CFR
703(j)(2)(C)26311 nt
703(j)(2)(A), (B)26311
703(j)(1)26103
26 CFR
703(i)(4)26995 nt
703(i)(3)26996
703(j)(6)Elim.261375
703(j)(7)261561
26 CFR
703(j)(14)(A)42402
20 CFR
40 CFR
42 CFR
703(j)(13)264973 nt
703(j)(12)262501 nt
703(j)(12)262011 nt
703(j)(11)2622
703(j)(10)266504
703(j)(9)2646
26 CFR
703(j)(8)261402
26 CFR
802(b)421308
45 CFR
702(k)(1)(A)Rep.262515A
701(u)(3)(B)26904 nt
26 CFR
701(w)(3)261245 nt
701(w)(1), (2)261245
701(v)(2)261239 nt
701(v)(1)261239
701(u)(16)(B)266013 nt
701(u)(16)(A)266013
701(u)(15)(E)266013 nt
701(u)(15)(D)266401
27 CFR
701(x)(1), (2)Rep.261348
701(x)(3)Elim.261348 nt
701(bb)(6)267213
27 CFR
701(bb)(2)–(5)266103
20 CFR
26 CFR
27 CFR
701(bb)(1)(C)267213
27 CFR
701(bb)(1)(A), (B)266103
20 CFR
26 CFR
27 CFR
701(aa)(2)264973 nt
701(aa)(1)264973
701(z)263121 nt
26 CFR
701(y)Elim.261371, 1371 nt
701(u)(15)(A)–(C)266013
701(u)(14)(C)Elim.261491 nt
701(u)(10)(A)26911
26 CFR
701(u)(9)26907 nt
26 CFR
701(u)(8)(D)26907 nt
26 CFR
701(u)(8)(C)26904
26 CFR
701(u)(8)(A), (B)26907
26 CFR
701(u)(5)–(7)26904 nt
26 CFR
701(u)(4)(C)26904 nt
26 CFR
701(u)(4)(A), (B)26904
26 CFR
701(u)(10)(B)26911 nt
26 CFR
701(u)(11)(A), (B)26936
26 CFR
701(u)(14)(A), (B)Rep.26
1491, 1492
701(u)(13)(C)26751 nt
26 CFR
701(u)(13)(B)26736
26 CFR
701(u)(13)(A)26751
26 CFR
701(u)(12)(C)26995 nt
701(u)(12)(B)26995
701(u)(12)(A)26995 nt
701(u)(11)(C)26936 nt
26 CFR
701(bb)(7)Rep.267217
701(bb)(8)266103 nt
20 CFR
26 CFR
27 CFR
702(f)(2)262035 nt
702(f)(1)262035
702(e)(2)266324A nt
702(e)(1)266324A
702(d)(6)262032A nt
702(d)(4), (5)262032A
702(d)(3)261040
702(d)(1), (2)262032A
702(g)(1), (2)262056
26 CFR
702(g)(3)262056 nt
26 CFR
702(j)(3)(A)262039 nt
702(j)(2)262503
702(j)(1)262039
702(i)(3)262036 nt
702(i)(1), (2)262036
702(h)(3)262001 nt
702(h)(2)262602
702(h)(1)262001
702(c)(10)261014 nt
702(c)(9)Rep.261001
701(ee)(2)261231 nt
701(ee)(1)261231
701(dd)(3)267476 nt
701(dd)(2)267428
701(dd)(1)267476
701(cc)(3)266695 nt
26 CFR
701(cc)(2)267701
26 CFR
701(cc)(1)266695
26 CFR
701(ff)(1)Rep.264063
701(ff)(2)(A)264221
27 CFR
702(c)(2)–(8)Rep.261023
702(c)(1)(B)Elim.262614
702(c)(1)(A)261014
702(b)(2)26691 nt
702(b)(1)26691
702(a)Rep.26306, 306 nt
701(ff)(3)264221 nt
27 CFR
701(ff)(2)(B)264222
26 CFR
27 CFR
702(j)(3)(B)262503 nt
404(c)(7)261250
142(a), (b)262039
157(a)(2)Rep.26220
31 CFR
157(a)(1)26219
26 CFR
156(d)26403 nt
26 CFR
156(c)(5)264973
156(c)(4)262039
156(c)(3)Rep.26
220, 409
  • § 220
    31 CFR
  • § 409
    26 CFR
156(c)(3)264973
156(c)(3)26408
26 CFR
157(a)(3)26219 nt
26 CFR
157(b)(1)26219
26 CFR
157(d)(1)26408
26 CFR
157(c)(2)(B)26408 nt
26 CFR
157(c)(2)(A)26408 nt
26 CFR
157(c)(1)26408
26 CFR
157(b)(4)(B)26219 nt
26 CFR
157(b)(4)(A)26219 nt
26 CFR
157(b)(3)264973
157(b)(2)Rep.26220
31 CFR
156(c)(3)26219
26 CFR
156(c)(2)Rep.26409
26 CFR
152(f)26404
26 CFR
152(e)26401
26 CFR
29 CFR
152(d)26414
26 CFR
29 CFR
152(c)26219
26 CFR
152(a), (b)26408
26 CFR
143(b)26401 nt
26 CFR
29 CFR
143(a)26401
26 CFR
29 CFR
142(c)262039 nt
152(g)26415
152(h)26408 nt
26 CFR
156(c)(1)26408
26 CFR
156(a), (b)26403
26 CFR
155(b)Elim.26805 nt
155(a)Elim.26805
154(b)26403 nt
26 CFR
154(a)26403
26 CFR
153(b)26415 nt
153(a)26415
157(d)(2)26408 nt
26 CFR
157(d)(3)26408 nt
26 CFR
164(b)(2)263306
20 CFR
164(b)(1)263401
26 CFR
164(a)26140
164(a)26127
163267804 nt
26 CFR
162Elim.2661 nt
7 CFR
26 CFR
161(b)Elim.26117 nt
161(a)26117 nt
164(b)(3)263121
26 CFR
164(b)(4)42409
20 CFR
202, 20326465
26 CFR
201(c)(2)26prec. 461
201(c)(1)26465
26 CFR
201(b)(2)26704 nt
26 CFR
201(b)(1)26704
26 CFR
201(a)26465
26 CFR
164(d)26127 nt
164(c)26prec. 101
157(k)(3)266058 nt
29 CFR
157(k)(2)267701
26 CFR
157(g)(3)26408
26 CFR
157(g)(2)26403
26 CFR
157(g)(1)26402
157(f)(2)26402 nt
157(f)(1)26402
157(e)(2)26408 nt
26 CFR
157(e)(1)(B)Rep.26409
26 CFR
157(e)(1)(A)26408
26 CFR
157(g)(4)26402 nt
157(h)(1)26402
157(k)(1)266058
29 CFR
157(j)(2)264973 nt
157(j)(1)264973
157(i)(2)264974 nt
26 CFR
157(i)(1)264974
26 CFR
157(h)(3)(B)26402 nt
157(h)(3)(A)26402 nt
157(h)(2)26408
26 CFR
204(a)26465 nt
26 CFR
141(h)264975 nt
1(a)261 nt
26 CFR
105(g)(2)266051 nt
26 CFR
105(f), (g)(1)2632 nts
105(e)266302
26 CFR
27 CFR
31 CFR
105(d)266012
105(c)266051
26 CFR
105(b)(2)26prec. 3501
105(b)(1)Rep.263507
105(a)2632
105(g)(3)2632 nt
1062615
113(a)(1)Rep.26218
112(d)2685 nt
112(c)(2)26prec. 6041
112(c)(1)26prec. 71
112(b)266050B
112(a)2685
111(c)26164 nt
111(a), (b)26164
104(f)2632 nt
104(a)–(e)2632
101(e)263402
26 CFR
101(d)(2)Rep.261302
101(d)(1)26402
101(c)266012
101(b)2663
101(a)261
26 CFR
426
46 nt, 48 nt
  • § 46
    26 CFR
  • § 48
    25 CFR
    26 CFR
3261 nt
26 CFR
101(f)(1)261 nt
26 CFR
101(f)(2)263402 nt
26 CFR
103(b)2632 nt
103(a)2632 nt
102(d)(2)263402 nt
26 CFR
102(d)(1)26151 nt
102(c)263402
26 CFR
102(b)(2)266013
102(b)(1)266012
102(a)26151
113(a)(2)(A)26prec. 211
113(a)(2)(B)26642
26 CFR
141(f)(2)2646
26 CFR
141(f)(1)Rep.2646 nt
26 CFR
141(e)2646
26 CFR
141(d)2656
26 CFR
141(c)(2)26prec. 6671
141(c)(1)Rep.266699
141(b)2648
25 CFR
26 CFR
141(a)26409
26 CFR
141(f)(3)26401
26 CFR
29 CFR
141(f)(4)261504
26 CFR
141(g)(5)26415 nt
141(g)(3), (4)26409 nt
26 CFR
141(g)(1), (2)26409 nt
26 CFR
141(f)(9)Elim.26805
141(f)(9)26404
26 CFR
141(f)(8)26prec. 401
141(f)(7)26415
141(f)(5), (6)264975
135(c)(2)26401 nt
26 CFR
29 CFR
135(c)(1)26401 nt
26 CFR
29 CFR
131(c)(2)26457 nt
131(c)(1)26457 nt
131(b)26prec. 451
131(a)26457
121(b)2621 nt
26 CFR
121(a)2621
26 CFR
113(d)26642 nt
26 CFR
113(c)Rep.2624
131(c)(3)26457 nt
13226451 nt
135(b)26402
135(a)26401
26 CFR
29 CFR
134(c)26125 nt
5 CFR
134(b)26prec. 101
134(a)26140
134(a)26125
5 CFR
133(c)26404 nt
26 CFR
133(a), (b)26404
26 CFR
141(g)(6)Elim.2656 nt
26 CFR
336(d)267478 nt
363(a)26856
362(e)26860 nt
362(d)(9)26prec. 6671
362(d)(8)26prec. 851
362(d)(7)26prec. 856
362(d)(6)26859
362(d)(5)266503
27 CFR
362(d)(4)266515
363(b)26857
363(c)26856
366(b)26105 nt
366(a)26105
365(c)26357 nt
26 CFR
365(b)26358
26 CFR
365(a)26357
26 CFR
364(b)26118 nt
364(a)26118
363(d)26856 nt
362(d)(4)266422
362(d)(3)26857
35226447 nt
351(b)26447 nt
351(a)26447
345(e)261244 nt
26 CFR
345(a)–(d)261244
26 CFR
344Elim.261371 nt
341–343Elim.26
1371, 1372
33726103 nt
26 CFR
353(a)26447
353(b)26447 nt
362(d)(2)26381
362(d)(1)26316
362(c)26852
26 CFR
362(b)Rep.266697
362(a)26860
362(a)26prec. 860
361(c)26274 nt
26 CFR
361(a), (b)26274
26 CFR
36726167
26 CFR
368Elim.26382 nt
26 CFR
403(c)(1)26170
26 CFR
36 CFR
40 CFR
403(a), (b)261201
402(c)(2)26170 nt
26 CFR
36 CFR
40 CFR
402(c)(1)Elim.261202 nt
26 CFR
402(b)(2)26170
26 CFR
36 CFR
40 CFR
402(b)(1)2657
402(a)Rep.261202
26 CFR
401(c)261201 nt
403(c)(2)26528
403(c)(3)26857
404(c)(5)Rep.261034
404(c)(4)261033
404(c)(3)26prec. 121
404(a)–(c)(2)26121
26 CFR
403(d)(3)26528 nt
403(d)(2)26170 nt
26 CFR
36 CFR
40 CFR
403(d)(1)261201 nt
403(c)(4)26904
26 CFR
401(b)(6)26prec. 1201
401(b)(5)Rep.261304
372(a)26458
26 CFR
371(d)26172 nt
371(c)26537
371(a), (b)26172
370(b)26861 nt
370(a)26861
369(b)Elim.26374 nt
369(a)Rep.26374
372(b)26prec. 451
372(c)26458 nt
26 CFR
401(b)(4)26911
26 CFR
401(b)(3)26871
401(b)(2)265
401(b)(1)263
401(a)261201
373(c)Elim.26466 nt
26 CFR
373(b)26prec. 461
373(a)Rep.26466
26 CFR
404(c)(6)261038
336(c)(2)26prec. 7476
204(b)26465 nt
26 CFR
301(b)(19)261561
26 CFR
301(b)(18)(C)26prec. 1551
301(b)(18)(A), (B)261551
301(b)(17)261351
301(b)(16)26962
301(b)(15)Rep.26922
301(b)(14)26907
26 CFR
301(b)(13)26882
26 CFR
301(b)(20)(A)Rep.266154
301(b)(20)(B)266655
26 CFR
312(c)(2)2646
26 CFR
312(c)(1)Rep.26
49, 50
312(c)(1)2648
25 CFR
26 CFR
312(a), (b)2646
26 CFR
311(c)2646
26 CFR
311(b)2648 nt
25 CFR
26 CFR
311(a)2646
26 CFR
301(c)2611 nt
301(b)(12)26857
301(b)(11)26852
26 CFR
301(a)2611
212(c)266501 nt
27 CFR
212(b)(2)266512
212(b)(1)266511
27 CFR
212(a)266501
27 CFR
211(c)266698 nt
211(b)26prec. 6671
211(a)266698
301(b)(1)2612
301(b)(2)2657
301(b)(10)26835
26 CFR
301(b)(9)Rep.26821
301(b)(8)Elim.26802
301(b)(7)26528
301(b)(6)26527
26 CFR
301(b)(5)26511
301(b)(4)26247
301(b)(3)26244
312(c)(2), (3)2648
25 CFR
26 CFR
312(c)(4)26167
26 CFR
331(c)26103 nt
26 CFR
331(a), (b)26103
26 CFR
322(e)26280C nt
26 CFR
322(d)(1)(A)–(D)26280C
26 CFR
322(a)–(d)Rep.26
50A, 50B
321(d)(5)266501 nt
27 CFR
321(d)(4)Elim.2653 nt
321(d)(3)2651 nt
332(a)26103
26 CFR
332(b)26103 nt
26 CFR
336(b)(2)(B)Rep.267477
336(b)(2)(A)267476
336(b)(1)267456
336(a)267478
334(c)26103 nt
26 CFR
334(a), (b)26103
26 CFR
333(b)26103 nt
26 CFR
333(a)26103
26 CFR
321(d)(2)2651 nt
321(d)(1)2651 nt
315(d)2648 nt
25 CFR
26 CFR
315(a)–(c)2648
25 CFR
26 CFR
314(c)2648 nt
25 CFR
26 CFR
314(a), (b)2648
25 CFR
26 CFR
313(b)2646 nt
26 CFR
313(a)2646
26 CFR
312(d)2646 nt
26 CFR
312(c)(5)26prec. 46
316(a), (b)(1), (2)2646
26 CFR
316(b)(3)261388
321(c)(2)Rep.2653
321(c)(1)2652
26 CFR
321(b)(2)266501
27 CFR
321(b)(1)Rep.2644B
321(a)2651
317(b)2647 nt
26 CFR
36 CFR
317(a)2647
26 CFR
36 CFR
316(c)2646 nt
26 CFR
336(c)(1)267482
Authorizes
CFR TitlePart
45487Part 14