Page:United States Statutes at Large Volume 90 Part 2.djvu/365

 PUBLIC LAW 94-455—OCT. 4, 1976

90 STAT. 1833

of the Treasury directly, or indirectly by one or more redelegations of authority, to perform the function mentioned or described in the context; and " ( i i) when used with reference to any other official of the United States, shall be similarly construed." (58) AMENDMENT OF SECTION TSOS.—Section 7803 (relating to 26 USC 7803. other personnel) is amended by redesignating subsection (d) as subsection (c). (59) AMENDMENT OF SECTION 7809.—Section 7809(a) (relating 26 USC 7809. to deposit of collections) is amended by striking out "4735,4762,". (b) CONFORMING AND CLERICAL AMENDMENTS. — (1) AMENDMENT CONFORMING TO THE REPEAL

OF

SECTION

6105.—The table of sections for subchapter B of chapter 61 is amended by striking out the item relating to section 6105. (2) AMENDMENT CONFORMING TO AMENDMENT OF SECTION e m. —

The item relating to section 6111 in the table of sections for subchapter B of chapter 61 is amended to read as follows: "Sec. 6111. Cross reference." (3)

AMENDMENTS

CONFORMING

TO AMENDMENTS

OF SECTION

6154.

.;

(A) Paragraph (1)(B) of section 6655(e) is amended: 26 USC 6655. (i) by a d d i n g " and " 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 snch year." (B) Paragraph (2)(B) of section 6655(e) is amended by striking out "clauses (ii) and ( i i i) " and inserting in lieu thereof "clause ( i i) ". (C)(i) Section 6655(e) is amended by striking out paragraph (3) and by redesignating paragraph (4) as paragraph (3). (ii) Section 243(b)(3)(C) ( i v), as redesignated by section Ante, T^. 1797. 1901 (b) (20)(A) of this Act, is amended by striking out "sections 6154(c)(2) and (3) " and inserting in lieu thereof "section 6154(c)(2) ", and by striking out "sections 6655(e)(2) and (3) " and inserting in lieu thereof "section 6665(e)(2) ". (4) AMENDMENT CONFORMING TO THE R E P E A L OF SECTION 0 1 6 2. —

The table of sections for subchapter B of chapter 62 is amended by striking out the item relating to section 6162. (5) AMENDMENT CONFORMING TO THE R E P E A L OF S E C T I O N 6 3 O 4. —

The table of sections for subchapter A of chapter 64 is amended by striking out the item relating to section 6304. (6)

AMENDMENTS

CONFORMING

TO THE AMENDMENT

or

SEC-

TION 6416.—

(A) Subparagraph (A) of section 6420(c)(3) is amended 26 USC 6420. to read as follows: " (A) by the owner, tenant, or operator of a farm, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife, on a farm of which he is the owner, tenant, or o p e r a to r; except that if such use is by any person

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