736
PUBLIC LAW 91-172-DEC. 30, 1969
[83 STAT.
T's pending in the Tax Court of the United States before the date enactment of this Act shall result from the enactment of this Act. SEC. 962. EFFECTIVE DATES. (a) The amendments made by sections 951, 953, 954 (c) and (e), Ante, pp. 730- 955, 956, 958, and 960 (c), (d), (e), (g), and (j) shall take effect on 735 the date of enactment of this Act. (b) The amendment made by section 952(a) shall apply to judges appointed after the date of enactment of this Act. (c) The amendment made by section 952(b) shall take effect on the date of enactment of this Act, except that— (1) the term of office being served by a judge of the Tax Court on that date shall expire on the date it would have expired under the law in effect on the date preceding the date of enactment of this Act; and (2) a judge of the Tax Court on the date of enactment of this x\ct may be reappointed in the same manner as a judge of the Tax Court hereafter appointed. (d) The amendments made by subsections (a), (b), and (d) of section 954 shall apply to— (1) all judges of the Tax Court retiring on or after the date of enactment of this Act, and (2) all individuals performing judicial duties pursuant to secAnte, p. 730. tion 7447(c) or receiving retired pay pursuant to section 7447(d) on the day preceding the date of enactment of this Act. Any individual who has served as a judge of the Tax Court for 18 years or more by the end of one year after the date of the enactment of this Act may retire in accordance with the provisions of section 7447 of the Internal Revenue Code of 1954 as in effect on the day preceding the date of the enactment of this Act. Any individual who is a judge of the Tax Court on the date of the enactment of this Act may retire under the provisions of section 7447 of such Code upon the completion of the term of his office, if he is not reappointed as a judge of the Tax Court and gives notice to the President within the time preAnte, p. 730, scribcd by section 7447(b) of such Code (or if h's term expires within 6 months after the date of enactment of this Act, gives notice to the President before the expiration of 3 months after the date of enactment of this Act), and shall receive retired pay at a rate which bears the same ratio to the rate of the salary payable to a judge as the number of years he has served as a jvidge of the Tax Court bears to 15; except that the rate of such retired pay shall not exceed the rate of the salary of a judge of the Tax Court. For purposes of the preceding sentence the years of service as a judge of the Tax Court shall be determined in the manner set forth in section 7447(d) of such Code. Ante,pp. 733(g) ^ h e amendments made by sections 957 and 960 (a), (b), (f), and (i) shall take effect one year after the date of enactment of this Act. (f) The amendments made by sections 959 and 960(h) shall take effect 30 days after the date of the enactment of this Act. I n the case of any decision of the Tax Court entered before the 30th day after the date of the enactment of this Act, the United States Courts of Appeals shall have jurisdiction to hear an appeal from such decision, if such appeal was filed within the time prescribed by Rule 13(a) of the Fed28 USC app. Qj.c^Y Rules of Appellate Procedure or by section 7483 of the Internal Ante, p. 734. Revenue Code of 1954, as in effect at the time the decision of the Tax Court was entered.
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