Page:United States Statutes at Large Volume 92 Part 3.djvu/292

 92 STAT. 2924

PUBLIC LAW 95-600—NOV. 6, 1978

26 USC 6695 note.

(3) EFFECTIVE DATE.—The amendments made by this subsection shall apply to documents prepared after December 31, 1976.

26 USC 7476.

(dd) CLARIFICATION OF DECLARATORY JUDGMENT PROVISIONS WITH RESPECT TO REVOCATIONS OF OR OTHER CHANGES IN THE QUALIFICATIONS OF CERTAIN ORGANIZATIONS.— (1) QuAUFICATION OF CERTAIN RETIREMENT PLANS.—SubsOCtion

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26 USC 7428.

26 USC 501.

26 USC 7476 note. 26 USC 7476, 7428.

(a) of section 7476 (relating to declaratory judgments relating to qualification of certain retirement plans) is amended by adding at the end thereof the following new sentence: "For purposes of this section, a determination with respect to a continuing qualification includes any revocation of or other change in a qualification." (2) CLASSIFICATION OF ORGANIZATIONS UNDER SECTION 501(c)(3),

ETC.—Subsection (a) of section 7428 (relating to declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.) is amended by adding at the end thereof the following new sentence: "For purposes of this section, a determination with respect to a continuing qualification or continuing classification includes any revocation of or other change in a qualification or classification." (3) EFFECTIVE DATE.—The amendments made by paragraphs (1) and (2) shall take effect as if included in section 7476 or 7428 of the Internal Revenue Code of 1954 (as the case may be) at the respective times such sections were added to such Code. (ee) CONTRIBUTIONS OF CERTAIN GOVERNMENT PUBLICATIONS.—

26 USC 1231.

26 USC 1221. 26 USC 1231 note.

(1) IN GENERAL.—Paragraph (1) of section 1231(b) (relating to definition of property used in trade or business) is amended— (A) by striking out "or" at the end of subparagraph (B), (B) by striking out the period at the end of subparagraph (C) and inserting in lieu thereof a comma and "or", and (C) by adding at the end thereof the following new subparagraph: "(D) a publication of the United States Government (including the Congressional Record) which is received from the United States Government, or any agency thereof, other than by purchase at the price at which it is offered for sale to the public, and which is held by a taxpayer described in paragraph (6) of section 1221.". (2) EFFECTIVE DATE.—The amendment made by paragraph (1) shall apply with respect to sales, exchanges, and contributions made after October 4, 1976. (ff) EXEMPTION FOR LIGHT-DUTY TRUCK PARTS.—

26 USC 4063.

(1) IN GENERAL.—Section 4063 (relating to exemption of motor vehicles and parts) is amended by adding at the end thereof the following new subsection: "(e) PARTS FOR LIGHT-DUTY TRUCKS.—The tax imposed by section

26 USC 4061.

4061(b) shall not apply to the sale by the manufacturer, producer, or importer of any article which is to be resold by the purchaser on or in connection with the first retail sale of a light-duty truck, as described in section 4061(a)(2), or which is to be resold by the purchaser to a second purchaser for resale by such second purchaser on or in connection with the first retail sale of a light-duty truck." (2) CONFORMING AMENDMENTS.—

26 USC 4221. 26 USC 4063.

(A) Section 4221(c) (relating to manufacturer relieved from liability in certain cases) is amended by inserting "4063(e)," after "4063(b),".

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