Page:United States Statutes at Large Volume 90 Part 2.djvu/1020

 90 STAT. 2488

PUBLIC LAW 94-530—OCT. 17, 1976

26 USC 6427.

(5) Subsection (g)(2) of such section 6427, as redesignated, is amended by striking out "(d)(2)" and inserting in lieu thereof "(e)

26 USC 7210, 7603, 7604, 7605.

(6) Sections 7210^ 7603, 7604(b), and 7605(a) of such Code are each amended by striking out "6427(e)(2)" each place it appears and inserting in lieu thereof "6427 (f)(2)". (d) The amendments made by this section shall take effect on October 1, 1976. SEC. 2. (a) Subsection (a) of section 4492 of the Internal Revenue Code of 1954 (^defining taxable civil aircraft for purposes of the tax on the use of civil aircraft) is amended by adding at the end thereof the following new sentence: "Such term does not include any aircraft owned by an aircraft museum (as defined in section 4041(h)(2)) and used exclusively for purposes set forth in section 4041(h)(2)(C)." (b) The amendment made by subsection (a) shall take effect on July 1, 1976.

Effective date.

26 USC 4492.

Ante, p. 2487. Effective date.

Approved October 17, 1976.

LEGISLATIVE HISTORY: HOUSE REPORT No. 94-1359 (Comm. on Ways and Means). SENATE REPORT No. 94-1321 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 122 (1976): Aug. 2, considered and passed House. Oct. 1, considered and passed Senate. ,

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