Page:United States Statutes at Large Volume 92 Part 3.djvu/310

 92 STAT. 2942 26 USC 46. 26 USC 6504.

26 USC 37 note. 26 USC 2011 note.

PUBLIC LAW 9 5 - 6 0 0 — N O V. 6, 1978 out "Section 46(a)(3)" and inserting in lieu thereof "Section 46(a)(4)". (10) AMENDMENT RELATING TO SECTION 6504.—Subparagraph

(D) of section 1901(b)(37) of the Tax Reform Act of 1976 is amended by striking out "6515" and inserting in lieu thereof "6504". (11) TERRITORIES.—Subsection (c) of section 1901 of the Tax Reform Act of 1976 (relating to Territories) is amended by striking out paragraph (1) thereof. (12) ESTATE AND GIFT TAXES EFFECTIVE DATE.—Subsection (c) of

section 1902 of the Tax Reform Act of 1976 is amended to read as follows: "(c) EFFECTIVE DATES.—

26 USC 2011 note.

26 USC 2501 note. 26 USC 4973 note.

"(1) ESTATE TAX AMENDMENTS.—The amendments made by

paragraphs (1) through (8), and paragraphs (12)(A), (B), and (C), of subsection (a) and by subsection (b) shall apply in the case of estates of decedents dying after the date of the enactment of this Act, and the amendment made by paragraph (9) of subsection (a) shall apply in the case of estates of decedents dying after December 31, 1970. "(2) GIFT TAX AMENDMENTS.—The amendments made by paragraphs (10), (11), and (12)(D) and (E) of subsection (a) shall apply with respect to gifts made after December 31, 1976." (13)

EFFECTIVE

DATE

FOR AMENDMENT

MADE

BY SECTION

1904(a)(22)(A).—Notwithstanding section 1904(d) of the Tax Reform Act of 1976, the amendment made by section 1904(a)(22)(A) of such Act shall t a k e effect on the date of the enactment of such Act. (14) AMENDMENTS TO SOCIAL SECURITY ACT.—

42 USC 402. 42 USC 405. 42 USC 410. 42 USC 411. 26 USC 35. 42 USC 411.

(A) Section 202(v) of the Social Security Act is amended by striking out "section 1402(h)" each place it appears and inserting in lieu thereof "section 1402(g)". (B) Section 205(p)(3) of such Act is amended by striking out "Secretary of the Treasury" and inserting in lieu thereof "Secretary of Transportation". (C) Section 210(a)(6)(B)(v) of such Act is amended by striking out "Secretary of the Treasury" and inserting in lieu thereof "Secretary of Transportation". (D) Section 211(a)(2) of such Act is amended by striking out "(other than interest described in section 35 of the Internal Revenue Code of 1954)". (E) Section 211(c)(6) of such Act is amended by striking out "section 1402(h)" and inserting in lieu thereof "section 1402(g)". (k) CAPITAL LOSS CARRYOVERS.—Clause (ii) of section 1212(a)(1)(C)

26 USC 1212.

(relating to capital loss carryovers for foreign expropriation losses) is amended by striking out "exceeding the loss year " and inserting in lieu thereof "succeeding the loss year". (1) AMENDMENTS RELATING TO CERTAIN AIRCRAFT M U S E U M S. —

26 USC 4041.

26 USC 6427.

(1) Paragraph (2) of section 4041(h) (defining aircraft museum) is amended by striking out " term 'aircraft' means " and inserting in lieu thereof " term 'aircraft museum' means". (2) Subsection (i) of section 4041 (as added by section 1904(a)(1)(C) of the T a x Reform Act of 1976) is redesignated a s subsection (j). (3) Subsection (d) of section 6427 (relating to repayment of tax on fuels used by certain aircraft museums) is amended by

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