Page:United States Statutes at Large Volume 82.djvu/312

 270

26 USC^503. '

PUBLIC LAW 90-364-JUNE 28, 1968

[82 STAT.

'"(3) if such organization has capital stock, all of such stock outstanding is owned by its patrons. For purposes of this title, any organization which, by reason of the preceding sentence, is an organization described in subsection (c)(3) and exempt from taxation under subsection (a), shall be treated as a hospital and as an organization referred to in section 503(b)(5)." (b) EFFECTIVE DATE.—The amendments made by subsection (a) shall apply to taxable years ending after the date of the enactment of this Act. SEC. 110. SUBMISSION OF PROPOSALS FOR TAX REFORM. Not later than December 31, 1968, the President shall submit to the Congress proposals for a comprehensive reform of the Internal Revenue C'ode of 1954.

TITLE II—EXPENDITURE AND RELATED CONTROLS

Vacancies.

Transfers.

SEC. 201. LIMITATION ON THE NUMBER OF CIVILIAN OFFICERS AND EMPLOYEES IN THE EXECUTIVE BRANCH. (a) Except as otherwise provided in this section— (1) No person shall be appointed as a full-time civilian employee to a permanent position in the executive branch during any month when the number of such employees is greater than the number of such employees on June 30, 1966. (2) The number of temporary and part-time employees in any department or agency in the executive branch during any month shall not be greater than the number of such employees during the corresponding month of 1967. (b)(1) During any period when appointments are otherwise prohibited under subsection (a)(1), the head of any department or agency may, except as otherwise provided in this subsection, appoint a number of persons as full-time civilian employees in permanent positions in such department or agency equal to 75 percent of the number of vacancies in such positions which have occurred during such period by reason of resignation, retirement, removal, or death. (2) For purposes of paragraph (1), all agencies which, on the first day of any period when appointments are otherwise prohibited under subsection (a)(1), have 50 or fewer full-time civilian employees in permanent positions shall be treated as one agency, and the Director of the Bureau of the Budget (hereinafter in this section referred to as the '•Director") shall determine the vacancies in each such agency which may be filled by reason of paragraph (1). (3) For purposes of paragraph (1), the Director may reassign vacancies from one department or agency to another department or agency when such reassignment is, in the opinion of the Director, necessary or appropriate because of the creation of a new department or agency, because of a change in functions, or for the more efficient operation of the Government. (4) I f a full-time civilian employee in a permanent position is transferred from one department or agency to another department or agency— (A) such transfer shall be taken into account under paragraph (1) as an appointment by the head of the department or agency to which he transfers, and

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