redesignated, § 1906(b)(13)(A), struck out "or his delegate" after "Secretary" in cl. (iii).
Subsec. (b)(1)(D) to (F). Pub. L. 94-455, § 1901(a)(28)(A)(ii), redesignated subpars. (D) to (F) as (C) to (E), respectively.
Subsec. (b)(2). Pub. L. 95-455, § 1052(c)(2), struck out subpar. (D) which related to a special deduction for Western Hemisphere trade corporations, and redesignated subpar. (E) as (D).
Subsec. (c). Pub. L. 94-455, § 1901(a)(28)(A)(v), substituted "subsection (g)" for "subsection (h)" after "amount treated under".
Subsec. (c)(2)(B). Pub. L. 94-455, § 1313(b)(1), inserted "or to foster national or international amateur sports competition (but only if no part of its activities involves the provision of athletic facilities or equipment)" after "or educational purposes".
Subsec. (c)(2)(D). Pub. L. 94-445, § 1307(d)(1)(B)(i), substituted "which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation" for "no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation" after "(D)".
Subsec. (d)(1)(A). Pub. L. 94-455, § 1901(a)(28)(B), struck out "(30 percent in the case of a contribution year beginning before January 1, 1970)" after "exceeds 50 percent".
Subsec. (e)(1). Pub. L. 94-455, § 205(c)(1)(A), substituted "1252(a), or 1254(a)" for "or 1252(a)" after "1251(c)".
Subsec. (e)(1)(B)(ii). Pub. L. 94-455, § 1901(a)(28)(A)(vi), substituted "subsection (b)(1)(D)" for "subsection (b)(1)(E)" after "foundation described in".
Subsec. (e)(2). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" after "Secretary".
Subsec. (e)(3). Pub. L. 94-455, § 2135(a), added par. (3).
Subsec. (f)(2). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" after "Secretary".
Subsec. (f)(3). Pub. L. 94-455, § 2124(e)(1), added subpars. (B)(iii), (iv), and (C).
Subsec. (f)(4). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" after "Secretary".
Subsec. (f)(6). Pub. L. 94-455, §§ 1307(c), 1901(a)(28)(A)(i), added par. (6). Former par. (6), which related to the partial reduction of unlimited deduction and definitions for transitional income and deduction percentages, was struck out. Section 1901(a)(28)(A)(i) of Pub. L. 94-455 struck out par. (6) a second time.
Subsec. (g). Pub. L. 94-455, § 1901(a)(28)(A)(i), struck out subsec. (g) which related to application of unlimited charitable contribution deductions allowed for taxable years beginning before January 1, 1975, and redesignated subsecs. (h), (i), and (j) as (g), (h), and (i), respectively. Section 1901(a)(28)(A)(i) also struck out former subsec. (f)(6) but this direction was not executed as such former subsec. (f)(6) had previously been stricken by section 1307(c) of Pub. L. 94-455.
Subsec. (g)(1)(B). Pub. L. 94-455, § 1901(b)(8)(A), substituted "educational organization described in section 170(b)(1)(A)(ii)" for "educational institution (as defined in section 151(e)(4)" after "grade at an".
Subsec. (h). Pub. L. 94-455, § 1901(a)(28)(A)(i), (C), redesignated subsec. (i) as (h), and struck out "64 Stat. 996" after "Act of 1950". Former subsec. (h) redesignated (g).
Subsec. (i). Pub. L. 94-455, § 1901(a)(28)(A)(i), (D), redesignated subsec. (j) as (i) and substituted "6973 of title 10, United States Code" for "3 of the Act of March 31, 1944 (58 Stat. 135; 34 U.S.C. 1115b)" after "see section" in par.