Page:United States Statutes at Large Volume 90 Part 2.djvu/1059

 PUBLIC LAW 94-547—OCT. 18, 1976

90 STAT. 2527

(c)(1) The amendments made by subsection (a) of this section shall be effective January 1, 1975. (2) The amendments made by subsection (b) of this section shall apply with respect to taxable years ending after December 31, 1953: Provided, however, That any taxes paid under the Railroad Retirement Tax Act prior to the date on which this Act is enacted shall not be affected or adjusted by reason of the amendments made by such subsection (b) except to the extent that the applicable period of limitation for the assessment of tax and the filing of a claim for credit or refund has not expired prior to the date on which this Act is enacted. If the applicable period of limitation for the filing of a claim for credit or refund would expire within the six-month period following the date on which this Act is enacted, the applicable period for the filing of such a claim for credit or refund shall be extended to include such six-month period.

Effective dates. 45 USC 231 note. 26 USC 3231 note.

Approved October 18, 1976.

LEGISLATIVE HISTORY: HOUSE REPORT No. 94-1465, Pt. 1 (Comm. on Interstate and Foreign eommerce). CONGRESSIONAL RECORD, Vol. 122 (1976): Sept. 20, considered and passed House. Oct. 1, considered and passed Senate.

Extension.

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