Page:United States Statutes at Large Volume 83.djvu/758

 730 26 USC 6655.

68A Stat. 879.

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78^st^at^*434?^^'

PUBLIC LAW 91-172-DEC. 30, 1969

6655 of the Internal Revenue Code of 1954 shall be applied without regard to the amendments made by this Act. For purposes of this subsection, the term "installment date" means any date on which, under section 6153 or 6154 of such Code (whichever is applicable), an installment payment of estimated tax is required to be made by the taxpayer. Subtitle D—United States Tax Court SEC. 951. STATUS OF TAX COURT. Section 7441 (relating to the status of the Tax Court) is amended to read as follows: "SEC. 7441. STATUS. "There is hereby established, under article I of the Constitution of ^^3 United States, a court of record to be known as the United States Tax Court. The members of the Tax Court shall be the chief judge and the judges of the Tax Court." SEC. 952. APPOINTMENT; TERM OF OFFICE. (a) Subsection (b) of section 7443 (relating to appointment of Tax Court judges) is amended by adding at the end thereof the following new sentence: "No individual shall be a judge of the Tax Court unless he is appointed to that office before attaining the age of 65." (b) Subsection (e) of such section (relating to terms of office of Tax Court judges) is amended to read as follows: "(e) TERM OF OrncE.—The term of office of any judge of the Tax Court shall expire 15 years after he takes office." SEC. 953. SALARY. Section 7443(c) (relating to salaries of Tax Court judges) is amended to read as follows: "(c)

62 Stat. 897; ''I'll'J'^^. 80 Stat. 476. 68A Stat, 880.

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SALARY.—

"(1) Each judge shall receive salary at the same rate and in the same installments as judges of the district courts of the United States. " (2) For rate of salary and frequency of installment see section 135, title 28, United States Code, and section 5505, title 5, United States Code." SEC. 954. RETIREMENT. (a) Subsection (b) of section 7447 (relating to time of retirement) is amended to read as follows: "(b)

80 Stat. 5 7 1.

[83 STAT.

RETIREMENT,—

"(1) Any judge shall retire upon attaining the age of 70. "(2) Any judge who has attamed the age of 65 may retire any time after serving as judge for 15 years or more. "(3) Any judge who is not reappointed following the expiration of the term of his office may retire upon the completion of such term, if (A) he has served as a judge of the Tax Court for 15 years or more and (B) not earlier than 9 months preceding the date of the expiration of the term of his office and not later than 6 months preceding such date, he advised the President in writing that he was willing to accept reappointment to the Tax Court. " (4) Any judge who becomes permanently disabled from performing his duties shall retire. Section 8335(a) of title 5 of the United States Code (relating to automatic separation from the service) shall not apply in respect of judges." (") Subsection (d) of such section (relating to retired pay) is amended to read as follows:

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