Page:United States Statutes at Large Volume 94 Part 1.djvu/278

 94 STAT. 228

26 USC 48. 26 USC 48 note. 26 USC 1 note.

92 Stat. 1332.

26 USC 6324B.

PUBLIC LAW 96-222—APR. 1, 1980 purchaser on or in connection with an automobile bus, or is to be resold by the purchaser or a second purchaser for such use." (6) CLERICAL AMENDMENT.—The last sentence of section 48(a)(10)(B) is amended by striking out "51" and inserting in lieu thereof "5". (7) EFFECTIVE DATE.—Any amendment made by this subsection shall take effect as if included in the provision of the Energy Tax Act of 1978 to which such amendment relates; except that the amendment made by paragraph (6) shall take effect on the first day of the first calendar month which begins more than 10 days after the date of the enactment of this Act. (d) AMENDMENTS RELATED TO PUBLIC L A W 9 5 - 4 7 2. — S u b s e c t i o n (c)

of section 6324B (relating to special lien for additional estate tax attributable to farm, etc., valuation) is amended to read as follows: "(c) CERTAIN RULES AND DEFINITIONS MADE APPLICABLE.—

"(1) IN GENERAL.—The rule set forth in paragraphs (1), (3), and (4) of section 6324A(d) shall apply with respect to the lien imposed by this section as if it were a lien imposed by section 6324A. "(2) QUALIFIED REAL PROPERTY.—For purposes of this section, the term 'qualified real property' includes qualified replacement property (within the meaning of section 2032A(h)(3)(B))."

TITLE II—GENERAL EFFECTIVE DATE 26 USC 43 note.

SEC, 201. GENERAL EFFECTIVE DATE.

26 USC 1 note.

Except as otherwise provided in title I, any amendment made by title I shall take effect as if it had been included in the provision of the Revenue Act of 1978 to which such amendment relates. Approved April 1, 1980.

LEGISLATIVE HISTORY: HOUSE REPORT No. 96-250 (Comm. on Ways and Means). SENATE REPORT No. 96-498 (Comm. on Finance). C O N G R E S S I O N A L RECORD:

Vol. 125 (1979): July 16, considered and passed House. Vol. 126 (1980): Feb. 26, considered and passed Senate, amended. Feb. 28, House concurred in certain Senate amendments and disagreed to Senate amendment No. 67. Mar. 18, Senate receded from its amendment No. 67 and offered another amendment to the House bill. Mar. 19, House concurred in Senate amendment.

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