PUBLIC LAW 94-455—OCT. 4, 1976 .--..= „;
1.4
(A) The third sentence of section 901(a) is amended by striking out "under section 1333 (relating to war loss recoveries) or". (B) Section 936(a)(2), as added by this Act, is amended— (i) by inserting "or" at the end of subparagraph (C), and (ii) by striking out subparagraph (D). (C) Section 6212(c),(2) is amended by striking out subparagraph (D). (D) Section 6515 is amended by s<^iking out paragraph
90 STAT. 1803 26 USC 901. 26 USC 936. 4
26 USC 6212. 26 USC 6515.
-.. (6).
(E) Section 6515, as amended by this Act,_is amended by striking out paragraph (2), and by redesignating paragraphs (3), (4), (5), (6), (Y),and (8) as paragraphs (1), (2), (3), (4), (5),and (6) respectively. (F) The table of parts for subchapter Q of chapter 1 is amended by striking out the item relating to part IV. ( 3 8) AMENDMENT CONFORMING TO THE REPEAL OF SECTION 1342.—
The table of sections for part V of subchapter Q of chapter 1 is amended by striking out the item relating to section 1342. (39) AMENDMENTS CONI*ORMING TO THE REPEAL OF SECTION 1346.—
(A) The table of sections for part VI of subchapter Q of • chapter 1 is amended by striking out the item relating to section 1346. (B) Section 6504 is amended by striking out paragraph Post, p. 1829. > (7).
-
(40)
AMENDMENT CONFORMING TO AMENDMENT OF SECTION
1372.—Section 58(d)(2) is amended by striking out ", notwith- 26 USC 58. standing the provisions of section 13Tl(b)(1),". (41)
AMENDMENT CONFORMING TO THE REPEAL OF SECTION
1465.—The table of sections for subchapter C of chapter 3 is amended by striking out the item relating to section 1465. (c)
AMENDMENTS TO PROVISIONS EEFERRINQ TO TERRITORIES.—
(1) Section 37(f) is amended by striking out "a Territory,", (2) Sections 105(e)(2), 273, and 454(b)(2) are each amended by striking out", a Territory,". (3) Section 117(b)(2)(A) (iv) is amended by striking out "a territory,". (4) Section 162(a) is amended b^ striking out "territory". (5) Section 581 is amended by striking out ", of any State, or of any Territory" and inserting in lieu thereof "or of any State", and by striking out", Territorial,". (6) Section 801(b)(3) is amended by striking out "or Territorial". (7) Section 861(a)(1) is amended by striking out ", any Territorv, any political subdivision of a Territory,". (8) Paragraphs (6) and (7) of section 1014(b) are each amended by striking out "Territory,". (9) Section 1221(5) is amended by striking out "or Territory,". (d) EFFECTIVE DATE.—Except as otherwise expressly provided in this section, the amendments made by this section shall apply with respect to taxable years beginning after December 31, 1976. The amendments made by subsections (a) (29) and (b) (10) shall apply with respect to taxable years ending after the date of the enactment of this Act.
Ante, p. 1559. 26 USC 105, 273, 454. 26 USC 117. 26 USC 162. 26 USC 581. 26 USC 801. 26 USC 861. 26 USC 1014., 26 USC 1221. 26 USC 2 note,
�
