Page:United States Statutes at Large Volume 90 Part 2.djvu/326

 90 STAT. 1794 Post, p. 1930.

PUBLIC LAW 94-455—OCT. 4, 1976 (B) Section 852(a)(1)(B), as added by this Act, is amended by striking out "section 103(a)(1)" and inserting in lieu thereof "section 103(a)". (7) AMENDMENTS CONFORMING TO AMENDMENT OF SECTION I 4 3. —

26 USC 153, 154.

(A)(i) Part V of subchapter B of chapter 1 is amended by striking out section 153 (relating to determination of marital status) and by redesignating section 154 as section 153. (ii) The table of sections for part V of subchapter B of chapter 1 is amended by striking out the items relating to sections 153 and 154 and inserting in lieu thereof the following: "Sec. 153. Cross references.",

26 USC 152. 26 USC 153.

(B) Section 152(a)(9) is amended b,y striking out "section 153" and inserting in lieu thereof "section 143". (C) Section 153, as redesignated by subparagraph (A) of this paragraph, is amended by adding at the end thereof the following new paragraph: "(5) For determination of marital status, see section 143." (8) AMENDMENTS CONFORMING TO AMENDMENT OF SECTION I 5 I. —

26 USC 117, 152, 170, 403. 26 USC 103.

26 USC 163.

26 USC 415. "Educational organization."

26 USC 508. 26 USC 512.

(A) The following provisions are each amended by striking out "educational institution (as defined in section 151 (e)(4)) " each place it appears and inserting in lieu thereof "educational organization described in section 170(b)(1) (A) ( i i) ": sections 117(a)(1)(A), 117(b)(1), 117(b)(2), 152(d), 170(g)(1)(B) (as redesignated by subsection (a) (28UA)(i) of this section'), and 403(b)(1)(A) (ii). (B) Section 103(c)(3)(A), as redesignated by subsection (a) (17) of this section, is amended by striking out "educational institution (within the meaning of section 151(e)(4)) " and inserting in lieu thereof "educational organization described in section 170(b)(1)(A) (ii)". (C) Section 163(b)(1) is amended h^ striking out "educational institution (as defined in section 151(e)(4)) and which is provided for a student of such institution" and inserting in lieu thereof "educational organization described in section 170(b)(1)(A) (ii) and which is provided for a student of such organization". (D)(i) Subparagraphs (A), (B), and (C) of section 415 (c)(4) are each amended by striking out "educational institution" each place it appears and inserting in lieu thereof "educational organization". (ii) Subparagraph (D) (ii) of section 415(c)(4) is amended to read as follows: "(ii) For purposes of this paragraph the term 'educational organization' means an educational organization described in section 170(b)(1)(A) (ii)." (iii) Section 415(c)(4) is amended by striking out "EDUCATIONAL INSTITUTIONS" from the paragraph heading and inserting in lieu thereof "EDUCATIONAL ORGANIZATIONS". (E) Section 508(c)(2)(A) is amended to read as follows; "(A) educational organizations described in section 170 (b)(l)(A)(ii),and". (F) Section 512(b) (15)(B), as redesignated by section 1951(b)(8)(A) of this Act, is amended by striking out "edu-

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