Page:United States Statutes at Large Volume 68 Part 2.djvu/391

 68

STAT.]

CONCURRENT RESOLUTIONS-JULY 29, 1954

(13) I n section 3304(a)(4), to strike out all that follows "3305 (b);" and insert in lieu thereof the following: except that— (A) an amount equal to the amount of em/ployee payTnents into the wrvemployment fund of a State may he used in the payment of cash henefits to individuals with respect to their disability^ exclusive of expenses of administration; and (B) the amounts specified by section 903(c)(2) of the Social Security Act may^ subject to the conditions prescribed in such section^ be used for expenses incurred by the State for administration of its unemployment compensation law and public employment offices; (14) I n section 3305(b), to strike out "subsection (c)," and insert in lieu thereof the following: subsection (c)) (15) I n section 3306(f), to strike out all that follows "3305 (b);" and insert in lieu thereof the following: except that— (1) an amA)unt equal to the amount of employee payments into the unemployment fund of a State irmy be used in the payment of cash benefits to individuals with respect to their disability^ exclusive of expenses of administration; and (2) the amounts specified by section 903(c)(2) of the Social Security Act may^ subject to the conditions prescribed in such section^ be used for expenses incurred by the State for administration of its unemployment compensation law and public employment offices. (16) I n section 4233(a)(1)(A) — (A) in clause (ii), to strike out "which is exempt under section 501(c)(3) " and i n s e r t i n l i e u the r e o f the following: described in section 501(c)(3) which is exempt from tax under section 501(a) (B) in clause (iii), to strike out "exempt under section 501(c) (3) " and insert in lieu thereof the following: described in section 501 (c)(3) which is exempt from tax under section 501(a) (C) in clause (v), to strike out "which is exempt under section 501 (c)(3) " and insert in lieu thereof the following: c?escH6e</m section 501(c)(3) which is exempt from tax under section 501(a) (17) I n section 6014(a), to insert after the last sentence thereof the following: In the case of a head of household (as defined in section 1 (b)) or a surviving spouse (as defined in section 2(b)) electing the benefits of this subsection^ the tax shall be computed by the Secretary or his delegate without regard to the taxepayer''s status as a head of household or as a surviving spouse. (18) I n section 6044(c), to strike out "exempt from taxation under section 501(c) (12) or (15)" and insert in lieu thereof the following: described in section 501(c) (12) or (15) which is exempt from tax under section 501(a)^ (19) I n section 6334(a)(1), to strike out "household" and insert in lieu thereof the following: family (20) I n section 6334(a)(2), to strike out "head of a household" and insert in lieu thereof the following: head of a family (21) I n section 6334(a)(2), to strike out "such household" and insert in lieu thereof the following: his household (22) I n section 7482(c), to strike out paragraph (2) and insert in lieu thereof the following: (2) To MAKE RULES.—Rulcs for review of decisions of the Tax Court shall be those prescribed by the Supreme Court under section 207Ji, of title 28 of the United States Code. Until such rules become effective the rules adopted under authority of section llJf.1 (c)(2) of the Internal Revenue Code of 1939 shall remain in effect.

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