Page:United States Statutes at Large Volume 90 Part 2.djvu/363

 PUBLIC LAW 94-455—OCT. 4, 1976


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90 STAT. 1831

(i) by striking out "surviving widow or widower" and inserting in lieu thereof "surviving spouse"; (ii) by striking out "such widow" each place it appears and inserting in lieu thereof "such surviving spouse"; (iii) by striking out "a widow" each place it appears -^;^: and inserting in lieu thereof "a surviving spouse"; (iv) by striking out "widow's" each place it appears and inserting in lieu thereof "surviving spouse's"; and (v) by striking out "surviving her" and inserting in lieu thereof "surviving such spouse". (C) Sections 7448(h) and (o) are each amended by strik- 26 USC 7448. ing out "she" and inserting in lieu thereof "such spouse". (D) Section 7448(o) is amended by striking out "her" and inserting in lieu thereof "such spouse's". (E) Sections 7448(d), (j), (m), (n), (o), and (q) are each amended by striking out "widow" each place it appears and inserting in lieu thereof "surviving spouse". ... (F) The section heading for section 7448 is amended by ^^ f -^ striking out "WIDOWS" and inserting in lieu thereof "SURVIVING SPOUSES". ( 4 7) AMENDMENTS o r SECTION 7 4 7 1. —

(A) Subsection (a) of section 7471 (relating to Tax Court employees) is amended by striking out "is authorized in accordance with the civil service laws to appoint, and in accordance with the Classification Act of 1949 (63 Stat. 954; 5 U.S.C. chapter 21), as amended, to fix the compensation of," and inserting in lieu thereof "is authorized to appoint, in accordance with the provisions of title 5, United States Code, governing appointment in the competitive service, and to fix the basic pay of, in accordance with chapter 51 and subchapter III of chapter 53 of such title,". (B) Subsection (b) of section 7471 is amended by striking out "as provided in the Travel Expense Act of 1949 (63 Stat. 166; 5 U.S.C. chapter 16)." and inserting in lieu thereof "as provided in chapter 57 of title 5, United States Code." (48) AMENDMENT OF SECTION 7476.—Section 7476(a) (relating to declaratory judgments) is amended by striking out so much thereof as follows paragraph (2)(B) and inserting in lieu thereof the following: "upon the filing of an appropriate pleading, the Tax Court may make a declaration with respect to such initial qualification or continuing qualification. Any such declaration shall have the force and effect of a decision of the Tax Court and shall be reviewable as such." (49) AMENDMENT OF SECTION 7502.—Section 7502(b) (relating to timely mailing treated as timely filing and paying) is amended by striking out "United State Post Office" and inserting in lieu thereof "United States Postal Service". (50) AMENDMENTS or SECTION 7507.—Paragraphs (2) and (3) of section 7507(c) (relating to insolvent banks) are each amended by striking out "after May 28, 1938,". (51) AMENDMENTS OF SECTION 7508.— (A) The heading of section 7508 (relating to time for performing certain acts) is amended by striking out "BY REASON OF WAR" and inserting in lieu thereof "BY REASON OF SERVICE IN COMBAT ZONE".

26 USC 7471.

5 USC 101 et 5331. 5 USC 5701. 26 USC 7476.
 * 95 USC 5101,

26 USC 7502. n

26 USC 7507. 26 USC 7508.

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