Page:United States Statutes at Large Volume 90 Part 2.djvu/364

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PUBLIC LAW 94-000—MMMM. DD, 1976

90 STAT. 1832 26 USC 7508.

PUBLIC LAW 94-455—OCT. 4, 1976

(B) Section 7508(a) (relating to time to be disregarded) is amended by striking out "States of the Union and the District of Columbia" each place i t appears and inserting in lieu thereof " United States". (52) AMENDMENTS OF SECTION 7 509.—Section 7509 (relating to expenditures incurred by the P o s t Office Department) is amended— (A) in the section heading, by striking out "POST OFFICE DEPARTMENT" and inserting in lieu thereof "UNITED STATES POSTAL SERVICE"; (B) by striking out " P o s t Office Department " each place it appears and inserting in lieu thereof "United States Postal Service"; (C) by striking out "such Department " and inserting in lieu thereof "such Service"; and (D) by striking out ", together with the receipts required to be deposited under section 6803(a),". (63) AMENDMENT OF SECTION 7621.—Section 7621(b) (relating to boundaries of internal revenue districts) is amended to read as follows: " (b) BOUNDARIES.—For the purpose mentioned in subsection (a), the President may subdivide any State or the District of Columbia, or may unite into one district two or more States."

26 USC 7509.

,

Ante, p. 1829. 26 USC 7621.

Repeal

(54) REPEAL or SECTION 7 6 4 I. — Subchapter C of chapter 78

26 USC 7641.

(relating to supervision of operations of certain manufacturers) is repealed. (55) AMENDMENTS OF SECTION 7652.—Section 7 6 5 2 (b)(3) (relating to disposition of internal revenue collections) is amended— (A) by striking out subparagraph (B) and by redesignating subparagraph (C) as subparagraph (B). (B) by striking out "approved emergency relief purposes and essential public projects as provided m subparagraph (B) " and inserting in lieu thereof "emergency relief purposes and essential public projects, with the prior approval of the President or his designated representative", and (C) by striking out ", including payments under subparagraph (B),". (56) AMENDMENT OF SECTION 765 3.—Section 7653(d) ( a c r o s s reference) is amended by striking out "c. 512, 64 Stat. 392, section 30;".

26 USC 7652.

26 USC 7653.

(57)

26 USC 7701.

(A) Section 7701(a) (11) (relating to definitions of Secretary) is amended to read as follows: "(11)

Definitions.

i*- ,

AMENDMENTS OF SECTION 7701.—

SECRETARY OF THE TREASURY AND SECRETARY.—

" (A) SECRETARY OF THE TREASURY.—The term 'Secretary of the Treasury ' means the Secretary of the Treasury, personally, and shall not include any delegate of his. " (B) SECRETARY.—The term 'Secretary' means the Secretary of the Treasury or his delegate.". (B) Section 7701(a) (12)(A) (relating to definition of Secretary or his delegate) is amended to read as follows: " (A) IN GENERAL.—The term ' o r his delegate'— " (i) when used with reference to the Secretary of the Treasury, means any officer, employee, or agency of the Treasury Department duly authorized by the Secretary