Page:United States Statutes at Large Volume 87.djvu/44

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PUBLIC LAW 9a-16-APR. 9, 1973

[87 STAT.

P u b l i c Law 93-16 April 9, 1973 [H.J. Res. 5]

Nicolaus Copernicus Week.

Drsignauon"i^ thorization.

JOINT RESOLUTION Requesting the President to issue a proclamation designating the week of April 23, 1973, as "Nicolaus Copernicus Week" marking the quinquecentennial of his birth. Resolved by the Senate and House of Representatives of the United States of America in Congress assembled. That the P r e s i d e n t of the United States is hereby a u t h o r i z e d and requested to issue a p r o c l a m a t l o u designating the week of April 23, 1973, as " N i c o l a u s C o p e r n i c u s W e e k " and c a l l i n g upon the people of the United States to join w i t h the N a t i o n ' s scientific community as well as that of P o l and and other n a t i o n s in observing such week w i t h a p p r o p r i a t e ceremonies and activities. Approved April 9, 1973.

P u b l i c Law 93-17 April 10, 1973 [H. R. 3577]

AN ACT xo provide an extension of the interest equalization tax, and for other purposes.

Interest Equal-

Be it enacted by the Senate and House of Representatives JJuited States of America in Congress assembled,

ization Tax Extension Act of

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68A Stat. 3.

26 USC 1 ef seq.

78 Stat. 809; 85 Stat. 13.

of

the

S E C T I O N 1. S H O R TITLE, E T C.

(a) S H O R TITLE. — T h i s Act may be cited as the " I n t e r e s t E q u a l i z a tion T a x E x t e n s i o n Act of 1973". (b) AMENDMENT OF 1951 C O D E. — W h e n e v e r i n t h i s Act a n amendment is expressed in term s of a n amendment to a section or other provision, the reference is to a section o r other provision of the I n t e r n a l Revenue Code of 1954. SEC. 2. EXTENSION OF INTEREST EQUALIZATION TAX. Section 4 9 1 1 (d) is amended by striking o u t " March 31, 1973" and inserting in lieu thereof " June 30, 1974". SEC. 3. OTHER AMENDMENTS. (a) E S T A T E T A X A T I O N OF CERTAIN D E B T W H E R E I N T E R E S T E Q U A L IZATION T A X A P P L I E S. —

80 Stat. 15 72.

sollalilsia.

(1) E S T A T E TAX NOT TO A P P L Y. — The last sentence of section 2104(c) ( r e l a t i n g to t r e a t m e n t of certain debt o b l i g a t i o n s for estate tax purposes) is amended by inserting " o r section 8 6 1 (a) (1)(G) " after " by reason of section 861(a)(1)(B) ". (2) EFFECTIVE DATE.—The amendment m a d e by paragraph (1) shall a p p l y w i t h respect to estates of decedents d y i n g after December 31, 1972, except that in the case of the a s s u m p t i o n of a

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