TOPN: Revenue Act of 1978

Revenue Act of 1978

Pub. L. 95-600, Nov. 6, 1978, 92 Stat. 2763

Short title, see 26 U.S.C. 1 note

Pub. L. 95-600
Pub. L. 95-600
this act referes to only a portion of the Public Law; the tables below are for the entire Public Law
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
701(g)(1)–(3)26274
701(f)(8)26167 nt
701(f)(7)Rep.26191
701(f)(6)26167
701(f)(5)26280B
701(f)(4)26167
701(c)(2)(A)26105 nt
701(c)(1)26105
601(b)(3)261016
601(b)(2)263402
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
543(d)26126 nt
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
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
701(t)(1)26859
701(s)(3)26851 nt
701(s)(2)26852
701(s)(1)26851
701(r)(2)26667 nt
701(r)(1)26667
701(q)(3)(B)26904 nt
701(q)(3)(A)26665 nt
701(t)(2)26856
701(t)(3)(A)266501
701(u)(2)(D)26904 nt
701(u)(2)(A)–(C)26904
701(u)(1)(C)26901 nt
701(u)(1)(A), (B)26901
701(t)(5)26859 nt
701(t)(4)Rep.26859
701(t)(3)(C)266212
701(t)(3)(B)26275
701(q)(2)26904
701(q)(1)(B), (C)26667
701( l )(2)26447 nt
701( l )(1)26447
701(k)(3)26465 nt
701(k)(2)26465
701(k)(1)26465 nt
701(j)(2)26368 nt
701(j)(1)26368
701(i)(2)Elim.26337 nt
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
543(c)(1)261255
404(c)(8)266012
441(a)Rep.261348
423(b)Elim.2658 nt
423(a)2658
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
501(b)266041
501(a)266001
442(b)Elim.261348 nt
421(e)(7)Rep.266015
421(e)(6)26904
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
404(d)(1)26121 nt
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
421(b)2657
502(d)267463 nt
503266103
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
531(a)26216
543(a)26140
543(a)26126
542(b)261033 nt
542(a)261033
541431620
25 CFR
43 CFR
540(b)26861 nt
540(a)26861
531(b)26216 nt
520(a)264940
515(6)261015 nt
512(a), (b)266166
511(b)262040 nt
511(a)262040
504(c)266411 nt
504(b)(3)266501
504(b)(2)266213
504(b)(1)(B)26prec. 6411
504(a), (b)(1)(A)266411
512(c)266166 nt
513(a)266325
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
543(b)26prec. 101
702(k)(1)(B)Rep.262515
703(c)(1)26219
703(b)(2)26501
703(b)(1)26120 nt
703(a)(3), (4)2648
703(a)(1), (2)2646
702(r)(5)262051 nt
702(r)(4)266324B
702(r)(3)261016
703(c)(2), (3)Rep.26220
703(c)(4)26408
703(h)(1)26907 nt
703(g)(2)(C)26501 nt
703(g)(2)(A), (B)26501
703(g)(1)264911
703(f)264940 nt
703(e)26911
703(d)26447
703(c)(5)26219 nt
702(r)(2)262051
702(r)(1)(C)26prec. 6671
702(n)(1)262601 nt
702(m)(2)262518 nt
702(m)(1)262518
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
702(q)(1), (2)266323
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
703(m)266104
703( l )(4)267609
703( l )(3)266427
703( l )(1), (2)264041
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
703(q)(2)26103 nt
703(q)(1)26103
703(p)(4)26172 nt
703(p)(3)266511
703(p)(2)266501
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
703(j)(2)(C)26311 nt
703(j)(2)(A), (B)26311
703(j)(1)26103
703(i)(4)26995 nt
703(i)(3)26996
703(j)(6)Elim.261375
703(j)(7)261561
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
703(j)(8)261402
802(b)421308
45 CFR
702(k)(1)(A)Rep.262515A
701(u)(3)(B)26904 nt
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
701(x)(1), (2)Rep.261348
701(x)(3)Elim.261348 nt
701(bb)(6)267213
701(bb)(2)–(5)266103
701(bb)(1)(C)267213
701(bb)(1)(A), (B)266103
701(aa)(2)264973 nt
701(aa)(1)264973
701(z)263121 nt
701(y)Elim.261371, 1371 nt
701(u)(15)(A)–(C)266013
701(u)(14)(C)Elim.261491 nt
701(u)(10)(A)26911
701(u)(9)26907 nt
701(u)(8)(D)26907 nt
701(u)(8)(C)26904
701(u)(8)(A), (B)26907
701(u)(5)–(7)26904 nt
701(u)(4)(C)26904 nt
701(u)(4)(A), (B)26904
701(u)(10)(B)26911 nt
701(u)(11)(A), (B)26936
701(u)(14)(A), (B)Rep.26
1491, 1492
701(u)(13)(C)26751 nt
701(u)(13)(B)26736
701(u)(13)(A)26751
701(u)(12)(C)26995 nt
701(u)(12)(B)26995
701(u)(12)(A)26995 nt
701(u)(11)(C)26936 nt
701(bb)(7)Rep.267217
701(bb)(8)266103 nt
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
702(g)(3)262056 nt
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
701(cc)(2)267701
701(cc)(1)266695
701(ff)(1)Rep.264063
701(ff)(2)(A)264221
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
701(ff)(2)(B)264222
702(j)(3)(B)262503 nt
404(c)(7)261250
142(a), (b)262039
157(a)(2)Rep.26220
157(a)(1)26219
156(d)26403 nt
156(c)(5)264973
156(c)(4)262039
156(c)(3)Rep.26
220, 409
156(c)(3)264973
156(c)(3)26408
157(a)(3)26219 nt
157(b)(1)26219
157(d)(1)26408
157(c)(2)(B)26408 nt
157(c)(2)(A)26408 nt
157(c)(1)26408
157(b)(4)(B)26219 nt
157(b)(4)(A)26219 nt
157(b)(3)264973
157(b)(2)Rep.26220
156(c)(3)26219
156(c)(2)Rep.26409
152(f)26404
152(e)26401
152(d)26414
152(c)26219
152(a), (b)26408
143(b)26401 nt
143(a)26401
142(c)262039 nt
152(g)26415
152(h)26408 nt
156(c)(1)26408
156(a), (b)26403
155(b)Elim.26805 nt
155(a)Elim.26805
154(b)26403 nt
154(a)26403
153(b)26415 nt
153(a)26415
157(d)(2)26408 nt
157(d)(3)26408 nt
164(b)(2)263306
164(b)(1)263401
164(a)26140
164(a)26127
163267804 nt
162Elim.2661 nt
161(b)Elim.26117 nt
161(a)26117 nt
164(b)(3)263121
164(b)(4)42409
20 CFR
202, 20326465
201(c)(2)26prec. 461
201(c)(1)26465
201(b)(2)26704 nt
201(b)(1)26704
201(a)26465
164(d)26127 nt
164(c)26prec. 101
157(k)(3)266058 nt
157(k)(2)267701
157(g)(3)26408
157(g)(2)26403
157(g)(1)26402
157(f)(2)26402 nt
157(f)(1)26402
157(e)(2)26408 nt
157(e)(1)(B)Rep.26409
157(e)(1)(A)26408
157(g)(4)26402 nt
157(h)(1)26402
157(k)(1)266058
157(j)(2)264973 nt
157(j)(1)264973
157(i)(2)264974 nt
157(i)(1)264974
157(h)(3)(B)26402 nt
157(h)(3)(A)26402 nt
157(h)(2)26408
204(a)26465 nt
141(h)264975 nt
1(a)261 nt
105(g)(2)266051 nt
105(f), (g)(1)2632 nts
105(e)266302
105(d)266012
105(c)266051
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
101(d)(2)Rep.261302
101(d)(1)26402
101(c)266012
101(b)2663
101(a)261
426
46 nt, 48 nt
3261 nt
101(f)(1)261 nt
101(f)(2)263402 nt
103(b)2632 nt
103(a)2632 nt
102(d)(2)263402 nt
102(d)(1)26151 nt
102(c)263402
102(b)(2)266013
102(b)(1)266012
102(a)26151
113(a)(2)(A)26prec. 211
113(a)(2)(B)26642
141(f)(2)2646
141(f)(1)Rep.2646 nt
141(e)2646
141(d)2656
141(c)(2)26prec. 6671
141(c)(1)Rep.266699
141(b)2648
141(a)26409
141(f)(3)26401
141(f)(4)261504
141(g)(5)26415 nt
141(g)(3), (4)26409 nt
141(g)(1), (2)26409 nt
141(f)(9)Elim.26805
141(f)(9)26404
141(f)(8)26prec. 401
141(f)(7)26415
141(f)(5), (6)264975
135(c)(2)26401 nt
135(c)(1)26401 nt
131(c)(2)26457 nt
131(c)(1)26457 nt
131(b)26prec. 451
131(a)26457
121(b)2621 nt
121(a)2621
113(d)26642 nt
113(c)Rep.2624
131(c)(3)26457 nt
13226451 nt
135(b)26402
135(a)26401
134(c)26125 nt
134(b)26prec. 101
134(a)26140
134(a)26125
133(c)26404 nt
133(a), (b)26404
141(g)(6)Elim.2656 nt
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
362(d)(4)266515
363(b)26857
363(c)26856
366(b)26105 nt
366(a)26105
365(c)26357 nt
365(b)26358
365(a)26357
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
345(a)–(d)261244
344Elim.261371 nt
341–343Elim.26
1371, 1372
33726103 nt
353(a)26447
353(b)26447 nt
362(d)(2)26381
362(d)(1)26316
362(c)26852
362(b)Rep.266697
362(a)26860
362(a)26prec. 860
361(c)26274 nt
361(a), (b)26274
36726167
368Elim.26382 nt
403(c)(1)26170
403(a), (b)261201
402(c)(2)26170 nt
402(c)(1)Elim.261202 nt
402(b)(2)26170
402(b)(1)2657
402(a)Rep.261202
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
403(d)(3)26528 nt
403(d)(2)26170 nt
403(d)(1)261201 nt
403(c)(4)26904
401(b)(6)26prec. 1201
401(b)(5)Rep.261304
372(a)26458
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
401(b)(4)26911
401(b)(3)26871
401(b)(2)265
401(b)(1)263
401(a)261201
373(c)Elim.26466 nt
373(b)26prec. 461
373(a)Rep.26466
404(c)(6)261038
336(c)(2)26prec. 7476
204(b)26465 nt
301(b)(19)261561
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
301(b)(13)26882
301(b)(20)(A)Rep.266154
301(b)(20)(B)266655
312(c)(2)2646
312(c)(1)Rep.26
49, 50
312(c)(1)2648
312(a), (b)2646
311(c)2646
311(b)2648 nt
311(a)2646
301(c)2611 nt
301(b)(12)26857
301(b)(11)26852
301(a)2611
212(c)266501 nt
212(b)(2)266512
212(b)(1)266511
212(a)266501
211(c)266698 nt
211(b)26prec. 6671
211(a)266698
301(b)(1)2612
301(b)(2)2657
301(b)(10)26835
301(b)(9)Rep.26821
301(b)(8)Elim.26802
301(b)(7)26528
301(b)(6)26527
301(b)(5)26511
301(b)(4)26247
301(b)(3)26244
312(c)(2), (3)2648
312(c)(4)26167
331(c)26103 nt
331(a), (b)26103
322(e)26280C nt
322(d)(1)(A)–(D)26280C
322(a)–(d)Rep.26
50A, 50B
321(d)(5)266501 nt
321(d)(4)Elim.2653 nt
321(d)(3)2651 nt
332(a)26103
332(b)26103 nt
336(b)(2)(B)Rep.267477
336(b)(2)(A)267476
336(b)(1)267456
336(a)267478
334(c)26103 nt
334(a), (b)26103
333(b)26103 nt
333(a)26103
321(d)(2)2651 nt
321(d)(1)2651 nt
315(d)2648 nt
315(a)–(c)2648
314(c)2648 nt
314(a), (b)2648
313(b)2646 nt
313(a)2646
312(d)2646 nt
312(c)(5)26prec. 46
316(a), (b)(1), (2)2646
316(b)(3)261388
321(c)(2)Rep.2653
321(c)(1)2652
321(b)(2)266501
321(b)(1)Rep.2644B
321(a)2651
317(b)2647 nt
317(a)2647
316(c)2646 nt
336(c)(1)267482
Authorizes
CFR TitlePart
45157Part 14