Page:United States Statutes at Large Volume 100 Part 3.djvu/950

 100 STAT. 2758

PUBLIC LAW 99-514—OCT. 22, 1986


 * 'uJitr United States Court of Appeals may, in its discretion,

,' > permit an appeal to be taken from such order, if application is made to it within 10 days after the entry of such order. Neither the application for nor the granting of an appeal . under this paragraph shall stay proceedings in the Tax Court, unless a stay is ordered by a judge of the Tax Court or by the United States Court of Appeals which has jurisdiction of the appeal or a judge of that court. "(B) ORDER TREATED AS TAX COURT DECISION.—For



pur-

poses of subsections (b) and (c), an order described in this paragraph shall be treated as a decision of the Tax Court. "(C) VENUE FOR REVIEW OF SUBSEQUENT PROCEEDINGS.—If

a United States Court of Appeals permits an appeal to be taken from an order described in subparagraph (A), except as provided in subsection (b)(2), any subsequent review of the decision of the Tax Court in the proceeding shall be made by such Court of Appeals." (b) CLERICAL AMENDMENTS.—The text of subsection (a) of section 7482 (as in effect before the amendment made by subsection (a)) is moved below the subsection heading and 2 ems to the right (so that the left margin of such text is aligned with the left margin of the paragraph (2) added by subsection (a)) and amended by inserting before such text "(1) IN GENERAL.—". (c) EFFECTIVE DATE.—The amendments made by this section shall apply to any order of the Tax Court entered after the date of the enactment of this Act. SEC. 1559. CHANGES RELATING TO ANNUITIES FOR SURVIVING SPOUSES AND DEPENDENT CHILDREN OF TAX COURT JUDGES. (a) INCREASES IN SALARY DEDUCTIONS, AND AUTHORIZATIONS OF APPROPRIATIONS, FOR TAX COURT JUDGES SURVIVORS ANNUITY FUND.— (1) INCREASES IN SALARY DEDUCTIONS.—

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(A) Subsection (c) of section 7448 (relating to salary deductions) is amended by striking out "3 percent" and inserting in lieu thereof "3.5 percent". (B) Subsection (d) of section 7448 (relating to deposits in survivors annuity fund) is amended by striking out "3 percent" the second place it appears and inserting in lieu thereof "3.5 percent". (2) AUTHORIZATION OF APPROPRIATIONS.—

(A) IN GENERAL.—Subsection (c) of section 7448 is amended— (i) by striking out "(c) SALARY DEDUCTIONS.—There"

and inserting in lieu thereof the following: "(c) SURVIVORS ANNUITY FUND.— "(1) SALARY DEDUCTIONS.—There",

(ii) by moving the text of such subsection 2 ems to the right, and (iii) by adding at the end thereof the following new paragraph: ,.j^ I

"(2) APPROPRIATIONS WHERE UNFUNDED LIABILITY.—

"(A) IN GENERAL.—Not later than the close of each fiscal year, there shall be deposited in the Treasury of the United States to the credit of the survivors annuity fund, in accordance with such procedures as may be prescribed by the Comptroller General of the United States, amounts re-

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