Page:United States Statutes at Large Volume 90 Part 2.djvu/362

 90 STAT. 1830

PUBLIC LAW 94-455—OCT. 4, 1976

26 USC 6863.

(38) AMENDMENT o r SECTION 6863.—Section 6 8 6 3 (b)(3) (relating to stay of sale of seized property p e n d i n g T a x Court decision) is amended by striking out subparagraph (C) (relating to effective date).

26 USC 7012.

(39) AMENDMENT o r SECTION 7OI2.—Section 7012 (relating to

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26 USC 7103.

cross references), as amended by section 1904(b)(8)(C) of this Act, is amended to read as follows: "SEC. 7012. CROSS REFERENCES. "(1) For provisions relatinjf to registration in connection with firearms, see sections 5802,5841, and 5861. "(2) For special rules with respect to registration by persons engaged in receiving wagers, see section 4412. "(3) For provisions relating to registration in relation to the production or importation of gasoline, see section 4101. "(4) For provisions relating to registration in relation to the manufacture or production of lubricating oils, see section 4101. "(5) For penalty for failure to register, see section 7272. "(6) For other penalties for failure to register with respect to wagering, see section 7262." (40) AMENDMENT OF SECTION 7IO3.—Section 7103 ( r e l a t i n g to

cross references regarding bonds) is amended by striking out subsection (d). 26 USC 7271.

26 USC 7272. 26 USC 7326.

26 USC 7422.

(41) AMENDMENTS OF SECTION 7271.—Section 7271 ( r e l a t i n g to

penalties for offenses concerning stamps) is amended by striking out paragraph (2), and by redesignating paragraph s (3) and (4) as paragraph s (2) and (3), respectively. (42) AMENDMENT OF SECTION 7272.—Section 7272(b) (relating to cross references) is amended by striking out "4722, 4753,". (43) AMENDMENTS OF SECTION 7326.—Section 7326 (relating to disposal of forfeited property) is amended— (A) by striking out "section 5 8 6 2 (b) " and inserting in lieu thereof "section 5872(b) ", and (B) by redesignating subsection (c) as subsection (b). (44) AMENDMENTS OF SECTION 7422.—Section 7422(c) (relating to suits against collection officers) is amended by striking out "instituted after June 15, 1942,", and by striking out "where the petition to the T a x Court was filed after such date". (45) AMENDMENTS OF SECTION 7428.—

26 USC 7428. ?-;g,^< p };.

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(A) Paragraph (1) of section 7428 (cross references), as redesignated by this Act, is amended by striking out "52 Stat. 8 5 1; ". (B) Paragraph (2) of such section 7428 is amended by striking out "52 Stat. 867;". (C) Paragraph (3) of such section 7428 is amended by striking out "52 Stat. 876-877;". (D) Paragraph (4) of such section 7428 is amended by striking out ^52 Stat. 938;". ( 4 6) AMENDMENTS OF SECTION 7 4 4 8. —

26 USC 7448. "Surviving spouse."

(A) Subsection (a)(6) of section 7448 (relating to annuities to widows and dependent children of T a x Court, judges) is amended— (i) by striking out " The term 'widow' means a survivi n g wife of" and inserting in lieu thereof " The terra 'surviving spouse' means a surviving spouse of"; and (ii) by striking out "the mother of issue" and inserting in lieu thereof " a p a r e n t of issue". (B) Section 7448(h) is amended—

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