Page:United States Statutes at Large Volume 90 Part 2.djvu/260

 90 STAT. 1728 26 USC 6211.

26 USC 6212. 26 USC 6213. 26 USC 6214. 26 USC 6344. 26 USC 6501. 26 USC 6512. 26 USC 7422. 26 USC 6212.

PUBLIC LAW 94-455—OCT. 4, 1976 (E) Section 6211(a) (defining deficiency) is amended by striking out "chapters 42" and inserting in lieu thereof "chapters 41, 42,''. (F) The following sections are amended by striking out "chapter 42" each place it appears and inserting in lieu thereof in each such place "chapter 41,42,"; (i) subsections (a) and (b)(2) of section 6211 (defining deficiency); (ii) section 6212(a) (relating to notice of deficiency); (iii) section 6213(a) (relating to restrictions applicable to deficiencies and petitions to Tax Court); (iv) subsections (c) and (d) of section 6214 (relating to determinations by Tax Court); (v) section 6344(a)(1) (relating to cross references); (vi) section 6501(e)(3) (relating to limitations on assessment and collection); (vii) subsections (a) and (b)(1) of section 6512 (relating to limitations in case of petition to Tax Court); and (viii) section 7422(e) (relating to civil actions for refund). (G) Section 6212 (relating to notice of deficiency) is amended— (i) in subsection (b)(1) by striking out "chapter 42" each place it appears and inserting in lieu thereof in each place "chapter 41, chapter 42"; and (ii) in subsection (c)(1) by striking out "of chapter 43 tax for the same taxable years," and inserting in lieu thereof "of chapter 41 tax for the same taxable year, of chapter 43 tax for the same taxable year,". (H) The headings of section 6214(c) (relating to determinations by Tax Court) and 6601(c) (relating to interest on underpayments, etc.) are amended by striking out "Chapter 42" and inserting in lieu thereof in each such place "Chapter 41, 42.". (3) AMENDMENTS TO TABLES OF CHAPTERS AND SECTIONS.—

26 USC 501 note. 26 USC 1.

26 USC 2001. 26 USC 2501.

(A) The table of chapters for subtitle D is amended by inserting before the item relating to chapter 42 the following: "Chapter 41. Public charities." (B) The table of sections for part I of subchapter F of chapter 1 is amended by adding at the end thereof the following: "Sec. 504. Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying." (e) EFFECTIVE DATE.—The amendments made by this section shall a-pply— (1) except as otherwise specified in paragraph (2), in the case of amendments to subtitle A, to taxable years beginning after December 31, 1976; (2) in the case of the amendments made by subsection (a)(2), to activities occurring after the date of the enactment of this Act; (3) in the case of amendments to chapter 11, to the estates of decedents dying after December 31, 1976; (4) in the case of amendments to chapter 12, to gifts in calendar years beginning after December 31, 1976;

�