Section-by-section summary of the Revenue act of 1978 (P.L. 95-600; H.R. 13511), Energy tax act of 1978 (P.L. 95-618; H.R. 5263), Foreign earned income act of 1978 (P.L. 95-615; H.R. 9251), Fringe benefits act (P.L. 95-427; H.R. 12841)