92 STAT. 1702
PUBLIC LAW 95-502—OCT. 21, 1978 (17) Upper Mississippi River: From Cairo, Illinois, EM 953.8 to Minneapolis, Minnesota, RM 1,811.4. (18) Missouri River: From junction with Mississippi River at RM 0 to Sioux City, Iowa, at RM 734.8. (19) Monongahela River: From junction with Allegheny River to form the Ohio River at RM 0 to junction of the Tygart and West Fork Rivers, Fairmont, West Virginia, at RM 128.7. (20) Ohio River: From junction with the Mississippi River at RM 0 to junction of the Allegheny and Monongahela Rivers at Pittsburgh, Pennsylvania, at RM 981. (21) Ouachita-Black Rivers: From the mouth of the Black River at its junction with the Red River at RM 0 to RM 351 at Camden, Arkansas. (22) Pearl River: From junction of West Pearl River with the Rigolets at RM 0 to Bogalusa, Louisiana, RM 58. (23) Red River: From RM 0 to the mouth of Cypress Bayou atRM236. (24) Tennessee River: From junction with Ohio River at RM 0 to confluence with Holstein and French Rivers at RM 652. (25) White River: From RM 9.8 to RM 255 at Newport, Arkansas. (26) Willamette River: From RM 21 upstream of Portland, Oregon, to Harrisburg, Oregon, at RM 194. i
26 USC 513.
TITLE III—PROCEEDS FROM BINGO GAMES
SEC. 301. (a) Section 513 of the Internal Revenue Code of 1954 (defining unrelated trade or business) is amended by adding at the end thereof the following new subsection: "(f) CERTAIN BINGO GAMES.—
Definitions.
"(1) IN GENERAL.—The term 'unrelated trade or business' does not include any trade or business which consists of conducting bingo games. "(2) BINGO GAME DEFINED.—For purposes of paragraph (1),
the term 'bingo game' means any game of bingo— " (A) of a type in which usually— "(i) the wagers are placed, ' ' "(ii) the winners are determined, and "(iii) the distribution of prizes or other property is made, in the presence of all persons placing wagers in such game, "(B) the conducting of which is not an activity ordinarily carried out on a commercial basis, and " (C) the conducting of which does not violate any State or local law." 26use513 note. (b) The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1969. SEC. 302. (a) Paragraph (3) of section 527(c) of the Internal Reve26 USC 527. nue Code of 1954 (defining exempt fimction income) is amended by striking out "or" at the end of subparagraph (B), by adding "or" at the end of subparagraph (C), and by inserting after subparagraph (C) the following new subparagraph: "(D) proceeds from the conducting of any bingo game (as Supra. defined in section 513(f)(2)),".
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