Page:United States Statutes at Large Volume 90 Part 2.djvu/366

 90 STAT. 1834

26 USC 4041. 26 USC 6420 note.

PUBLIC LAW 94-455—OCT. 4, 1976 other than the owner, tenant, or operator of such farm, then for purposes of this subparagraph, in applying subsection (a) to this subparagraph, the owner, tenant, or operator of the farm on which gasoline or a liquid taxable under section 4041 issued shall be treated as the user and the ultimate purchaser of such gasoline or liquid;". (B) The amendments made by subparagraph (A) shall apply with respect to the use of liquids after December 3 1, 1970. (7) AMENDMENT CONFORMING TO THE REPEAL o r SECTION 64IT.—

Ante, p. 1827.

The table of sections for subchapter B of chapter 65 is amended by striking out the item relating to section 6417. (8) AMENDMENT CONFORMING TO AMENDMENT OF SECTION 642O.—

26 USC 39.

Section 39(a)(1) is amended by striking out "section 6 4 2 0 (h) " and inserting in lieu thereof "section 6 4 2 0 (g) ". (9) AMENDMENT CONFORMING TO AMENDMENT OF SECTION 6424.—

Ante, p. 1829.

Section 39(a)(3) is amended by striking out "section 6 4 2 4 (g) " and inserting in lieu thereof "section 6424(f)". (10)

AMENDMENT

CONFORMING TO AMENDMENT

or

SECTION

7 448.—The item relating to section 7448 in the table of sections for part I of subchapter C of chapter 76 is amended to read as follows: "Sec. 7448. Annuities of surviving spouses and dependent children.". (11)

AMENDMENT

CONFORMING

TO AMENDMENT

OF SECTION

7 508.—The item relating to section 7508 in the table of sections for chapter 77 is amended to read as follows: "Sec. 7508. Time for performing certain acts postponed by reason of service in combat zone.". (12)

AMENDMENT

CONFORMING

TO AMENDMENT

OF SECTION

7 509.—The item relating to section 7509 in the table of sections for chapter 77 is amended to read as follows: "Sec. 7509. Expenditures incurred by the United States Postal Service.". (13)

Ante, p. 1832. 26 USC 1 et seq.

26 USC 4293, 4483, 5551, 7801, 7802, 9006, 9007. 26 USC 3121, 3303, 3304, 3305, 3306, 9005, 9007, 9010, 9012. 26 USC 31. 26 USC 3304.

AMENDMENT CONFORMING TO REPEAL OF SECTION

T64I.—

The table of subchapters for chapter 78 is amended by striking out the item relating to subchapter C. (A) The I n t e r n a l Revenue Code of 1954, as amended by this Act, is amended by striking out "Secretary or h i s delegate" each place it appears and inserting in lieu thereof "Secretary". (B) The following provisions are each amended by striking out "Secretary" each place it appears and inserting in lieu thereof "Secretary of the Treasury ": sections 4293, 4483 (b), 5551, 7801(b), 7802(a), 9006(a), 9006(b), and 9007(d). (C) The following provisions are each amended by striking out "to the Secretary" each place i t appears and inserting in lieu thereof "to the Secretary of the Treasury ": sections 3121 (b) (12)(B), 3303(b), 3304(a)(3), 3304(c), 3305(j), 3306(c) (12)(B), 9005(a), 9007(b), 9'010(b), and 9012(e)(3). (D) Section 31(b)(1) is amended by striking out " ( o r his delegate)". (E) The last sentence of section 3304(c) is amended by striking out "the Secretary shall" and inserting in lieu thereof " the Secretary of Labor shall".

�