Page:United States Statutes at Large Volume 94 Part 1.djvu/244

 94 STAT. 194

PUBLIC LAW 96-222—APR. 1, 1980 Public Law 96-222 96th Congress An Act

Apr. 1, 1980 [H.R. 2797]

Technical

-pQ make technical corrections related to the Revenue Act of 1978.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

C^OTTPctionR Act

of 1979.

SECTION 1. SHORT TITLE, ETC.

26 USC 1 note.

(a) SHORT TITLE.—This Act may be cited as the "Technical Corrections Act of 1979". (b) AMENDMENT OF 1954 CODE.—Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or 26 USC 1 et seq. other provision of the Internal Revenue Code of 1954.

26 USC 1 note.

SEC. 2. COORDINATION OF ENACTMENT DATES OP REVENUE ACT OF 1978 AND ENERGY TAX ACT OF 1978.

The Revenue Act of 1978 is amended by inserting after section 3 the following new section: 26 USC 46 note.

26 USC 46, 48. 26 USC 1 note.

"SEC. 4. COORDINATION OF ENACTMENT DATES WITH ENERGY TAX ACT OF 1978.

"For purposes of applying the amendments made by this Act to sections 46 and 48 of the Internal Revenue Code of 1954, the Energy Tax Act of 1978 shall be deemed to have been enacted immediately before this Act."

TITLE I—AMENDMENTS RELATED TO REVENUE ACT OF 1978 SEC. 101. AMENDMENTS RELATED TO TITLE I. (a) GENERAL RULE.— (1) AMENDMENT RELATED TO SECTION I 0 4 OF THE ACT.—Subpara-

26 USC 43.

graph (C) of section 43(c)(1) (relating to individual entitled to exclude income under section 911 not eligible individual) is amended to read as follows: "(C) INDIVIDUAL WHO CLAIMS BENEFITS OF SECTION 9 II, 9 1 3,

OR 931 NOT ELIGIBLE INDIVIDUAL.—The term 'eligible individual' does not include an individual who, for the taxable year, claims the benefits of— "(i) section 911 (relating to income earned by individuals in certain camps outside the United States), "(ii) section 913 (relating to deduction for certain expenses of living abroad), or "(iii) section 931 (relating to income from sources within possessions of the United States)."

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