Page:United States Statutes at Large Volume 90 Part 2.djvu/357

 PUBLIC LAW 94-455—OCT. 4, 1976

90 STAT. 1825

(10) AMENDMENTS OF SECTION 615 4.—

(A) Section 6154(c)(1)(B) (relating to definition of esti- 26 USC 6154. mated tax) is amended— (i) by a d d i n g " and " after the comma a t the end of clause (i), and (ii) by striking out clauses (ii) and (iii) and inserting in lieu thereof the following: " ( i i) i n the case of a taxable year beginning before January 1, 1977, the amount of the corporation's temporary estimated tax exemption for such year." (B) Section 6154(c)(2)(A) (ii) (relating to temporary estimated tax payments) is amended by striking out "clauses (ii) and ( i i i) " and inserting in lieu thereof "clause ( i i) ". ' ' (C) Section 6 1 5 4 (c)(2)(B) (relating to estimated tax) is amended by striking out the following: "1968, 1969, 1970, 1971, and 1972 100 percent 1973 80 percent " '1974 60 percent". (D) Section 6154(c) (relating to estimated tax) is amended by striking out paragraph (3) (relating to transitional exemption for taxable years beginning before 1972). (11) AMENDMENTS o r SECTION 6157.—

(A) Section 6157 (relating to payment of Federal unem- 26 USC 6157. ployment tax) is amended by striking out subsection (c) (relating to special rules for 1970 and 1971), and by redesignating subsection (d) as subsection (c). (B) Section 6157(a) is amended by striking out "subsections (c) and (d) " and inserting in lieu thereof "subsection (c)". (12) REPEAL OF SECTION 6I62.—Section 6162 ( r e l a t i n g to p a y - 26 USC 6162.

ment of tax on gain on liquidation of certain personal holding companies) is repealed. (13) AMENDMENT OF SECTION 6 20 5.—Section 6205(a)(4) (relat- 26 USC 6205. i n g to District of Columbia as employer) is amended by striking out "Commissioners of the District of Columbia and each agent -,. designated by the m " and inserting in lieu thereof "Mayor of the District of Columbia and each agent designated by h i m ". (14) AMENDMENT OF SECTION 6207.—Section 6207 (relating to 26 USC 6207. cross references) is amended by striking o u t paragraph (7). (15) AMENDMENT OF SECTION 6213.—Section 6213(a) (relating Ante, p. 1698. to time for filing petition with the T a x Court) is amended by striking out "States of the Union and the District of Columbia" and inserting i n lieu thereof " United States". (16) AMENDMENT O F SECTION 6215.—Section 6 2 1 5 (b)(5)

(a

26 USC 6215.

cross reference) is amended by striking out "60 Stat. 4 8; ". (17) AMENDMENT OP SECTION 6302.—Section 6302(b) (relating 26 USC 6302. to collection of certain excise taxes) is amended by striking o u t "sections 4501(a) or 4511 of chapter 37, or section 4701 or 4721 of chapter 39" and inserting in lieu thereof "section 4501(a) of chapter 37". (18) REPEAL OF SECTION 6304.—Section 6304 (relating to a cross 26 USC 6304. reference) is repealed. (19) AMENDMENT OF SECTION 6 3 1 3. — S e c t i o n 6313 ( r e l a t i n g to

fractional part s of a cent) is amended by striking out "not payable by s t a m p ". (20) AMENDMENTS OF SECTION 632 6.—

26 USC 6313.

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