Page:United States Statutes at Large Volume 68A.djvu/962

 922

INTERNAL REVENUE CODE OF 1954

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is not otherwise provided by this section or by any other section of this title, such provision is hereby repealed effective on the day after the date of enactment of this title. (b) E F F E C T OF R E P E A L OF INTERNAL R E V E N U E CODE OF 1939.— (1) EXISTING RIGHTS AND LIABILITIES.—The repeal of any provision of the Internal Revenue Code of 1939 shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause, before such repeal; but all rights and liabihties under such code shall continue, and may be enforced in the same manner, as if such repeal had not been made. (2) EXISTING OFFICES.—The repeal of any provision of the Internal Revenue Code of 1939 shall not abolish, terminate, or otherwise change— (A) any internal revenue district, (B) any office, position, board, or committee, or (C) the appointment or employment of any officer or employee, existing immediately preceding the enactment of this title, the continuance of which is not manifestly inconsistent with any provision of this title, but the same shall continue unless and until changed by lawful authority, (3) EXISTING DELEGATIONS OF AUTHORITY.—Any delegation of authority made pursuant to the provisions of Reorganization Plan Numbered 26 of 1950 or Reorganization Plan Numbered 1 of 1952, including any redelegation of authority made pursuant to any such delegation of authority, and in effect under the Internal Revenue Code of 1939 immediately preceding the enactment of this title shall, notwithstanding the repeal of such code, remain in effect for purposes of this title, unless distinctly inconsistent or manifestly incompatible with the provisions of this title. The preceding sentence shall not be construed as limiting in any manner the power to amend, modify, or revoke any such delegation or redelegation of authority. (c) C R I M E S AND FORFEITURES.—AU offenses committed, and all penalties or forfeitures incurred, under any provision of law hereby repealed, may be prosecuted and punished in the same manner and with the same effect as if this title had not been enacted. (d) PERIODS OF LIMITATION.—All periods of limitation, whether applicable to civil causes and proceedings, or to the prosecution of offenses, or for the recovery of penalties or forfeitures, hereby repealed shall not be affected thereby, but all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising, or acts done or committed, prior to said repeal, may be commenced and prosecuted within the same time as if this title had not been enacted. (e) R E F E R E N C E TO OTHER PROVISIONS.—For the purpose of applying the Internal Revenue Code of 1939 or the Internal Revenue Code of 1954 to any period, any reference in either such code to another provision of the Internal Revenue Code of 1939 or the Internal Revenue Code of 1954 which is not then applicable to such period shall be deemed a reference to the corresponding provision of the other code which is then applicable to such period. SEC. 7852. OTHER APPLICABLE RULES. (a) SEPARABILITY CLAUSE,—If any provision of this title, or the application thereof to any person or circumstances, is held invalid, § 7851(a)(7)

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