Page:United States Statutes at Large Volume 84 Part 2.djvu/734

 2064

68A Stat. 3.

26 USC 1

et

seq, 53 Stat. 4.

PUBLIC LAW 91^80-JAN. 12, 1971

[84

STAT.

SEC. 3. The amendments made by the first two sections of this Act shall apply to all taxable years to which the Internal Revenue Code of 1954 applies. Corresponding provisions shall be deemed to be included in the Internal Revenue Code of 1939 and shall apply to all taxable years to which such Code applies. Approved January 12, 1971. Public Law 91-680

January 12, 1971 [H. R. 19242]

Taxes. Almond groves, c a p i t a l expenditures. 83 Stat. 57 4. 26 USC 278.

AN ACT To auieiid.section 278 of the Internal Revenue Code of 1954: to extend its application from citrus groves to almond groves.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) the text of section 278 of the Internal Revenue Code of 1954 (relating to capital expenditures incurred in planting and developing citrus groves) is amended by striking out "citrus grove" each place it appears and inserting in lieu thereof "citrus or almond grove". (b) The heading for section 278 of such Code is amended to read as follows: "SEC. 278. CAPITAL EXPENDITURES INCURRED IN PLANTING A N D DEVELOPING CITRUS AND ALMOND GROVES." (c) The table of sections for part IX of subchapter B of chapter 1 of such Code is amended by striking out the item relating to section 278 and inserting in lieu thereof the following: "Sec. 278. Capital expenditures incurred in planting and developing citrus and almond groves."

Effective date.

Airline t i c k e t s, total c o s t requirement. i4n(e, p. 239.

(d) Subsection (b)(2) of such section 278 is amended to read as follows: "(2) planted or replanted before— " (A) December 30, 1969, in the case of a citrus grove, or " (B) December 30, 1970, in the case of an almond grove." SEC. 2. The amendments made by the first section of this Act shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 3. (a) Subsection (a) of section 7275 of the Internal Revenue Code of 1954 (relating to requirements of showing total cost on airline tickets) is amended by— (1) inserting "and" at the end of paragraph (1) thereof, (2) striking out paragraph (2) thereof, and (3) renumbering paragraph (3) as paragraph (2) and striking out in such paragraph "paragraphs (1) and (2) " and inserting in lieu thereof "paragraph (1)". (b) Subsection (b) of such section (relating to requirements of showing total cost on airline advertising) is amended by striking out the word "only" in paragraph (1) and by amending paragraph (2) to read as follows:

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