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TABLES
1- Sources of the 1954 Code.
II—Corresponding sections of the 1939 and 1954 Codes.
III-Amendments to 1939 Code since August 16, 1954. ..
IV-Amendatory statutes.

Page 1207 1221 1235

1237

1205

TABLE 1-SOURCES OF THE 1954 CODE

This table lists in the second column the sections of the Internal Revenue Code of 1939 from which the various sections of the Internal Revenue Code of 1954, as enacted August 16, 1954, were respectively derived or to which they corresponded. Changes in the 1954 Code since August 16, 1954, are set forth in the preceding pages of this volume, and sections of the 1939 Code which have been amended or otherwise affected by laws enacted since that date are listed in table III below.

Except for the heading of the second column, certain changes in punctuation, and the elimination of unnecessary repetition, this table is the same as table II in volume 68A of the Statutes at Large, at pages 952 and following.

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Table 1-Continued

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1954 Code sec-
tion number

Was derived from 1939
Code section number

1954 Code sec- Was derived from 1889
tion number Code section number

188.

358 361.

113(a) (6), (23).
112(b) (4), (d),

113(a) (7), (8).

362, 363. 367 368

113(a)(13).

113(a)(13).

371.

112(i).
112(g) (1), (2);

(h).
112(b) (10), (c),

(d), (e), (k),

(1).
113(a) (22).
112(b)(9);

113(a) (20),
(21).

372 373.

546. 547551. 552 553. 554. 555. 556. 557. 561 562. 563. 564. 565. 581 582 583. 584.

lo

3797(a) (2).

381. 382 391. 392. 393. 394. 395. 401, 402 403 404. 421. 441. 442 443

165(a).
165 (b), (c), (d).
22(b) (2) (B).
23(p).
130A.
41; 48 (a), (b).
46.
47 (a), (c), (e),

(g); 146(a).
41.
42(a).

201(b).
201(a)(1).
201(c)(1)-(7),

(d), (e).
202(b).
203A (b), (e),

(d). 202(c). 201(a) (2), (3). 207(a). 207 (a) (5);

(b) (1), (4); (c);

(d); (e); (f). 207(b) (2), (3) 204(a). 204 (a) (2),

(b)-(f). 205. 206. 361, 362 (a), (b)(1)

(7).

446.
451.
452
453
454.
461.
462
471.
472.
481.
482
501.

44.
42 (b), (c), (d).
43.

22(c).
22(d) (1)-(5).

502.

643. 651 652. 661 662 663. 665. 666 667. 668. 671. 672. 673 674 675. 676. 677. 678. 681 682 683. 691. 692. 701 702

362(b)(8).
119 (a), (b), (e).
119 (c), (d), (e).
119(e).
119(f).
211 (a), (b), (c).
212.

45.
101 except (12)

and last para-
graph; 165(a),

421.
Last paragraph

101.
3813.
3314.
421.
421 (c), (d); 422.
422(b).
423.
424.
101(12)(A).
101(12)(B).
116(g).
102(a).
102(a).
102 (b), (c).
26(d), 27(b)(2),

102(d).
102(f).

503 504. 511. 512. 513514. 515. 521. 522. 526531. 532 533. 534. 535.

213, 214. 215, 216.

219. 220. 221. 231(a).

231 (b), (c); 232
(a), (b); 233;
234, 235(a).
231(d).
236(b), 237, 238

126.
154.
181.
182, 183, 184,

186, 189.
183, 189.
191, 3797(a) (2).

536. 537541. 542_ 543.

883
884
891..
892
893
894
901

103.
116(c).

500.
501.
502, 507(b).

703.
704.
705.

116 h).
22(b) (7).
131 (a), (g).

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