Page:United States Statutes at Large Volume 94 Part 2.djvu/600

 94 STAT. 1878

PUBLIC LAW 96-439—OCT. 13, 1980

Public Law 96-439 96th Congress An Act Oct. 13, 1980 [H.R. 7779]

Internal Revenue Cods of 1954, amendment. 26 USC 7443.

26 USC 7443 note.

To amend the Internal Revenue Code of 1954 to authorize three additional judges ^°^ ^^^ '^^^ Court and to remove the age limitation on appointments to the Tax Court.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. THREE ADDITIONAL JUDGES FOE TAX COURT; REMOVAL OF AGE LIMITATION.

(a) INCREASE IN NUMBER OF JuoGES.~-Subsection (a) of section 7443 of the Internal Revenue Code of 1954 (relating to the number of judges on the Tax Court) is amended by striking out "16" and inserting in lieu thereof "19". (b) REMOVAL OP AGE LIMITATION.—Subsection (b) of section 7443 of such Code (relating to appointment to the Tax Court) is amended by striking out the last sentence. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on February 1, 1981. Approved October 13, 1980.

LEGISLATIVE HISTORY: HOUSE REPORT No. 96-1258 (Comm. on Ways and Means). SENATE REPORT No. 96-993 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 126 (1980): Sept. 8, considered and passed House. Oct. 1, considered and passed Senate.

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