Public Law 94-455.94th Congress: Tax Reform Act of 1976

adjusted basis amended by adding amended by striking amended to read AMENDMENT OF SECTION AMENDMENTS CONFORMING apply to taxable beginning after December capital gain carryback carryover decedent December 31 deduction defined in section described in section distribution dividends EFFECTIVE DATE.-The amendments election employee end thereof exceed excess excess profits taxes filed foreign corporation gift tax gross income individual inserting in lieu interest Internal Revenue Code Internal Revenue Service item relating loss meaning of section paid or accrued percent period person place it appears purposes qualified read as follows real property REPEAL OF SECTION return information return or return sale or exchange Secretary section 501 shareholders striking out paragraph striking out subsection subchapter subpart subsection f table of sections tax imposed taxable income taxable years beginning taxable years ending taxpayer thereof the following tion trade or business transfer treated United United States Code written determination