Page:United States Statutes at Large Volume 90 Part 2.djvu/367

 PUBLIC LAW 94-455—OCT. 4, 1976

90 STAT. 1835

(F) Section 3310(d)(2) is amended by striking out "the Secretary's action" each place it appears and inserting in lieu thereof "the Secretary of Labor's action". (G) Section 3221(a) and 3221(c) are each amended by striking out "of the Treasury" each place it appears. (H) Section 3310(e) is amended by striking out "of the Secretary" and inserting in lieu thereof "of the Secretary of Labor". (I) Section 4412(c) is amended by striking out "he or his delegate" and inserting in lieu thereof "the Secretary". (J) Section 5845(f) is amended by striking out "of the Treasury or his delegate". (K) Section 6402(b) is amended by striking out "(or his delegate)". (L) Section 7458 is amended by striking out "nor his delegate". (M) Section 7514 is amended by striking out "functions of the Secretary" and inserting in lieu thereof "functions of the Secretary of the Treasury".

26 USC 3310. 26 USC 3221. 26 USC 3310. 26 USC 4412. 26 USC 5845. 26 USC 6402. 26 USC 7458. 26 USC 7514.

(c) AMENDMENTS TO SECTIONS REFERRING TO TERRITORIES.—

(1) Section 6871(a) is amended by striking out "or Territory". 26 USC 6871. (2) Section 7622(b) is amended by striking out ", Territory,". 26 USC 7622. (3) Section 7701(a)(4) is amended by striking out "or 26 USC 7701. Territory". (d) EFFECTIVE DATE.—

26 USC 6013

(1) GENERAL RULE.—Except as otherwise expressly provided °°^' in this section, the amendments made by this section shall take effect on the first day of the first month which begins more than 90 days after the date of the enactment of this Act. (2) AMENDMENTS RELATING TO INCOME TAX.—The amendments made by this section, when relating to a tax imposed by chapter 26 USC 1, 1401. 1 or chapter 2 of the Internal Revenue Code of 1954, shall take effect with respect to taxable years beginning after December 31, 1976. \ SEC. 1907. AMENDMENTS OF SUBTITLE G; THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATION. \ (a) IN GENERAL.— (1) AMENDMENT or SECTION sooi.—Section 8001 (relating to 26 USC 8001.

creation of the Joint Committee) is amended by striking out "Joint Committee on Internal Revenue Taxation'^ and inserting in lieu thereof "Joint Committee on Taxation". (2) AMENDMENT OF SECTION 8OO4.—Section 8004 (relating to 26 USC 8004. compensation of staff) is amended by striking out "compensation of a clerk" and inserting in lieu thereof "compensation of the Chief of Staff of the Joint Committee". (3) AMENDMENT OF SECTION 8021.—Section 8021(d) (relating 26 USC 8021. to authority to make expenditures) is amended to read as follows: "(d)

To MAKE EXPENDITURES.—The Joint Committee, or

any

subcommittee thereof, is authorized to make such expenditures as it deems advisable.". (4) AMENDMENT OF SECTION 8023.—Section 8023(c) (relating 26 USC 8023. to reorganization plans) is amended to read as follows: "(c) AMPLICATION OF SUBSECTIONS (a) AND (b).—Subsections (a) and (b) shall be applied in accordance with their provisions without regard to any reorganization plan becoming effective on, before, or after the date of the enactment of this subsection.".

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