Page:United States Statutes at Large Volume 90 Part 2.djvu/296

 90 STAT. 1764

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PUBLIC LAW 94-455—OCT. 4, 1976 (2) by striking out the period a t the end of paragraph (6) and inserting in lieu thereof "; and", (3) by inserting inmiediately after paragraph (6) the following new paragraph: " (7) if such country aids or abets, by g r a n t i n g sanctuary from prosecution to, any individual or group which has committed a n act of international terrorism."; and (4) by striking o u t "and (6) " i n the unnumbered paragraph at the end of such section and inserting in lieu thereof " (6), and

TITLE XIX—REPEAL AND REVISION OF OBSOLETE, RARELY USED, ETC., PROVISIONS OF INTERNAL REVENUE CODE OF 1954 SUBTITLE A—AMENDMENTS OF INTERNAL REVENUE CODE GENERALLY SEC. 1901. AMENDMENTS OF SUBTITLE A; INCOME TAXES. 26 USC 2.

(a) IN GENERAL.— (1) AMENDMENT OF SECTION 2.—Subsection (c) of section 2

(relating to certain married individuals living a part) i s amended to read as follows: " (c) CERTAIN MARRIED INDIVIDUALS LIVING A P A R T. — For purposes

of this part, a n individual shall be treated as not married a t the close of the taxable year if such individual is so treated under the provisions of section 143(b). " 26 USC 35.

(2) E E P E A L OF SECTION 35.—Section 35 ( r e l a t i n g to partial l y

tax-exempt interest received by individuals) is repealed. 26 USC 39.

(3) AMENDMENT OF SECTION 39.—Section 39 ( r e l a t i n g to certain

uses of gasoline, special fuels, and lubricating oil) is amended by striking out subsections (b) and (c) and inserting after subsection (a) the following new subsection: " (b) EXCEPTION.—Credit shall not be allowed under subsection (a) for any amount payable under section 6421, 6424, or 6427, if a claim for such amount is timely filed and, under section 6421(i), 6424(f), or 6427(f), is payable under such section." (4) AMENDMENTS o r SECTION 46.—

26 USC 46.

(A) The second sentence of section 4 6 (a)(4), as redesignated by this Act, is amended by striking out "section 408(e) " and inserting in lieu thereof "section 4 0 8 (f) ". (B) Clause (iii) of section 46(c)(3)(B) (relating to public utility property) is amended by striking out "47 TJ.S.C, sec. 2 2 2 (a)(5) " and inserting in lieu thereof "47 U.S.C. 222(a)(5)". (5) AMENDMENTS o r SECTION 4 8.—

26 USC 48.

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(A) Section 48(a)(2)(B) (vi) (relating to section 38 property used outside the United States) is amended by striking out "; 43 U.S.C. sec. 1331)" and inserting in lieu thereof " (43 U.S.C. 1331))". (B) Section 48(a)(2)(B) (viii) is amended by strikinsr o^it "47 U.S.C. sec. 702" and inserting in lieu thereof "47 U. S. C 702".

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