CH. 80—GENERAL RULES
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the remainder of the title, and the appHcation of such provision to other persons or circumstances, shall not be affected thereby. (b)
R E F E R E N C E IN OTHER L A W S TO INTERNAL R E V E N U E C O D E OF
1939.—Any reference in any other law of the United States or in any Executive order to any provision of the Internal Revenue Code of 1939 shall, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, be deemed also to refer to the corresponding provision of this title. (c)
ITEMS N O T To B E T W I C E INCLUDED IN INCOME OR DEDUCTED
THEREFROM.—Except as otherwise distinctly expressed or manifestly intended, the same item (whether of income, deduction, credit, or otherwise) shall not be taken into account both in computing a tax under subtitle A of this title and a tax under chapter 1 or 2 of the Internal Revenue Code of 1939. (d) TREATY OBLIGATIONS.—No provision of this title shall apply in any case where its application would be contrary to any treaty obligation of the United States in effect on the date of enactment of this title.
§ 7852(d)
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