Page:United States Statutes at Large Volume 96 Part 2.djvu/1248

 96 STAT. 2610

PUBLIC LAW 97-473—JAN. 14, 1983
 * (8) For charitable contributions to or for the use of Indian tribal governments (or their subdivisions), see section 7871."

26 USC 2055.

(5) Section 2055(f) is amended by adding at the end thereof the following new paragraph: "(11) For treatment of gifts and bequests to or for the use of Indian tribal governments (or their subdivisions), see section 7871."

26 USC 2106.

(6) Subparagraph (F) of section 2106(a)(2) is amended to read as follows: "(F) CROSS REFERENCES.— "(i) For option as to time for valuation for purposes of deduction under this section, see section 2032. "(ii) For exemption of certain bequests for the benefit of the United States and for rules of construction for certain bequests, see section 2055(f). "(iii) For treatment of gifts and bequests to or for the use of Indian tribal governments (or their subdivisions), see section 7871."

26 USC 2522.

(7) Subsection (d) of section 2522 is amended to read as follows: "(d) CROSS REFERENCES.— "(1) For exemption of certain gifts to or for the benefit of the United States and for rules of construction with respect to certain bequests, see section 2055(f). "(2) For treatment of gifts to or for the use of Indian tribal govern* ments (or their subdivisions), see section 7871."

26 USC 4227.

(g) Section 4227 is amended to read as follows: "SEC. 4227. CROSS REFERENCES. "(1) For exemption for a sale to an Indian tribal government (or its subdivision) for the exclusive use of an Indian tribal government (or its subdivision), see section 7871. "(2) For credit for taxes on tires and tubes, see section 6416(c)."

(9) The table of sections for subchapter G of chapter 32 is amended by striking out the item relating to section 4227 and inserting in lieu thereof the following new item: "Sec. 4227. Cross references."

26 USC 4484.

(10) Section 4484 is amended to read as follows: "SEC. 4484. CROSS REFERENCES. "(1) For penalties and administrative provisions applicable to this subchapter, see subtitle F. "(2) For exemption for uses by Indian tribal governments (or their subdivisions), see section 7871."

(11) The table of sections for subchapter D of chapter 36 is amended by striking out the item relating to section 4484 and inserting in lieu thereof the following new item: "Sec. 4484. Cross references."

26 USC 6420, ®^^-

(12) Sections 6420(h) and 6421(j) are each amended by adding at the end thereof the following new paragraph:

26 USC 6424, ^^^-

(13) Sections 6424(g) and 6427(k) are each amended by adding at the end thereof the following new paragraph:

"(4) For treatment of an Indian tribal government as a State and a subdivision of an Indian tribal government as a political subdivision of a State), see section 7871."

"(3) For treatment of an Indian tribal government as a State (and a subdivision of an Indian tribal government as a political subdivision of a State), see section 7871." CLERICAL AMENDMENT.—The table of subchapters for chapter

(c) 80 is amended by adding at the end thereof the following new item: "Subchapter C. Provisions affecting more than one subtitle."

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