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Section 1491, acts Aug. 16, 1954, ch. 736, 68A Stat. 365; Oct. 4, 1976, Pub. L. 94–455, title X, § 1015(a), 90 Stat. 1617; Nov. 6, 1978, Pub. L. 95–600, title VII, § 701(u)(14)(A), 92 Stat. 2919; Aug. 20, 1996, Pub. L. 104–188, title I, § 1907(b)(1), 110 Stat. 1916, imposed tax on transfers to avoid income tax. Section 1492, acts Aug. 16, 1954, ch. 736, 68A Stat. 365; Jan. 12, 1971, Pub. L. 91–681, § 1(b), 84 Stat. 2066; Oct. 4, 1976, Pub. L. 94–455, title X, § 1015(b), title XIX, § 1906(b)(13)(A), 90 Stat. 1618, 1834; Nov. 6, 1978, Pub. L. 95–600, title VII, § 701(u)(14)(B), 92 Stat. 2919; July 18, 1984, Pub. L. 98–369, div. A, title I, § 131(f)(1), 98 Stat. 665, related to nontaxable transfers.

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