Page:United States Statutes at Large Volume 96 Part 1.djvu/897

 PUBLIC LAW 97-257—SEPT. 10, 1982

96 STAT. 855

DEPARTMENT OF THE TREASURY OFFICE OF THE SECRETARY INVESTMENT IN FUND ANTICIPATION NOTES

For the acquisition, in accordance with section 509 of the Railroad Revitalization and Regulatory Reform Act of 1976, as amended, and section 803 of Public Law 95-620, of fund anticipation notes, $20,000,000 to remain available until expended. Unexpended balances under this heading in the Department of Transportation and Related Agencies Appropriation Act, 1982 (Public Law 97-102; 95 Stat. 1442) and prior Acts are hereby rescinded, and an amount equal to such balances is appropriated, to remain available until expended.

45 USC 829. 45 USC 821,822 ^^^ '^"t^- ^25.

CHAPTER XIII DEPARTMENT OF THE TREASURY BUREAU OF GOVERNMENT FINANCIAL OPERATIONS POSTAL SAVINGS SYSTEM LIQUIDATION

For necessary funds to be held in trust for payment of claims by or on behalf of depositors to the Postal savings system, as authorized by section 2 of Public Law 92-117, approved August 13, 1971, 31 USC 725p note. $200,000. PAYMENT TO THE CITY OF FAIRFAX, VIRGINIA

For payment to the city of Fairfax, Virginia, in accordance with Public Law 96-559, $41,958.78.

94 Stat. 3264.

INTERNAL REVENUE SERVICE SALARIES AND EXPENSES

For an additional amount for "Salaries and expenses", $8,084,000: Provided, That none of the funds appropriated by this Act shall be used to impose or assess any tax due on custom-made firearms under subchapter D of chapter 32 of the Internal Revenue Code of 1954, as amended, sections 4161 and 4181, in all cases where less 26 USC 4161, than fifty items are manufactured or produced per annum. ^^^^ TAXPAYER SERVICE AND RETURNS PROCESSING

For an additional amount for "Taxpayer service and returns processing", $72,354,000, of which $340,000 shall be used for the tax counseling for the elderly program (TCE) to retroactively reimburse volunteer tax counselors for personal and administrative expenses incurred during the past 1981 filing season. EXAMINATIONS AND APPEALS

For an additional amount for "Examinations and appeals", $15,563,000.

97-200 O—84—pt. 1

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