Sec. 104. Conforming amendments; effective date
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The Internal Revenue Code of 1986 is amended— by striking subtitle H (relating to financing of Presidential election campaigns), and by redesignating— subtitle D (relating to miscellaneous excise taxes) as subtitle B, subtitle E (relating to alcohol, tobacco, and certain other excise taxes) as subtitle C, subtitle F (relating to procedure and administration) as subtitle D, subtitle G (relating to the Joint Committee on Taxation) as subtitle E, subtitle I (relating to the Trust Fund Code) as subtitle F, subtitle J (relating to coal industry health benefits) as subtitle G, and subtitle K (relating to group health plan portability, access, and renewability requirements) as subtitle H.
The Internal Revenue Code of 1986 enacted on October 22, 1986, as heretofore, hereby, or hereafter amended, may be cited as the Internal Revenue Code of 2013. Except when inappropriate, any reference in any law, Executive order, or other document— to the Internal Revenue Code of 1986 shall include a reference to the Internal Revenue Code of 2013, and to the Internal Revenue Code of 2013 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1986.
For additional conforming amendments, see section 202 of this Act. Except as otherwise provided in this Act, the amendments made by this Act shall take effect on January 1, 2015.