MISCELLANEOUS TITLE SEC. 201. (a) Section 3748(a) of the Internal Revenue Code of 1939 (relating to periods of limitations applicable to criminal prosecutions) is amended by inserting after within three years next after the commission of the offense," the following: "except that the period of limitation shall be five years for offenses enumerated in section 4047(e) (relating to unlawful acts of revenue officers or agents) and". (b) The amendment made by this section shall be effective with respect to offenses committed on or before the date of enactment of this Act, if on such date prosecution therefor is not barred by provisions of law in effect before such date. Approved August 16, 1954, 9:45 a. m., E. D. T.