Page:United States Statutes at Large Volume 98 Part 1.djvu/864

 98 STAT. 816

PUBLIC LAW 98-369—JULY 18, 1984

"SEC. 1067. REPORTS BY THE SECRETARY, f j^d:«/ "(a) GENERAL RULE.—As soon after the close of each 4-year period as the data become available, the Secretary shall transmit a report to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the Senate setting forth for such 4-year period— "(1) the number of reports filed under section 999(a) of the Internal Revenue Code of 1954 for taxable years ending with or .-iu. 5h' "Z'' o? within each calendar year in such 4-year period, "(2) the number of such reports with respect to each such calendar year on which the taxpayer indicated international i ' - .,. boycott participation or cooperation (within the meaning of section 999(b)(3) of such Code), and "(3) a detailed description of the manner in which the provisions of such Code relating to international boycott activity have been administered during such 4-year period. "(b) 4-YEAR PERIOD.—For purposes of subsection (a), the term '4-year period' means the period consisting of 4 calendar years beginning with calendar year 1982 and each subsequent fourth calendar year." 26 USC 999 note. (2) The amendment made by paragraph (1) shall apply to reports for periods after December 31, 1981. SEC. 442. REMOVAL OF $1,000,000 LIMITATION ON WORKING CAPITAL FUND. The last sentence of section 322(a) of title 31, United States Code "* *' ^ (placing a $1,000,000 limitation on the working capital fund for the Department of the Treasury), is hereby repealed. SEC. 443. INCREASE IN LIMITATION ON REVOLVING FUND FOR REDEMPTION OF REAL PROPERTY. 26 USC 7810. Subsection (a) of section 7810 (relating to revolving fund for redemption of real property) is amended by striking out "$1,000,000" and inserting in lieu thereof "$10,000,000". 5 on -hi:MJ < SEC. 444. REMOVAL OF $1,000,000 LIMITATION ON SPECIAL AUTHORITY TO DISPOSE OF OBLIGATIONS. Subsection (b) of section 324 of title 31, United States Code (relating to disposing and extending the maturity of obligations), is amended by striking out the last sentence. SEC. 445. SECRETARY OF THE TREASURY AUTHORIZED TO ACCEPT GIFTS AND BEQUESTS. Section 321 of title 31, United States Code, is amended by adding at the end thereof the following new subsection: "(d)(1) The Secretary of the Treasury may accept, hold, administer, and use gifts and bequests of property, both real and personal, for the purpose of aiding or facilitating the work of the Department of the Treasury. Gifts and bequests of money and the proceeds from sales of other property received as gifts or bequests shall be deposit'- n;,.,.. ed in the Treasury in a separate fund and shall be disbursed on order of the Secretary of the Treasury. Property accepted under this paragraph, and the proceeds thereof, shall be used as nearly as possible in accordance with the terms of the gift or bequest. ,9to£ «»; f)**.a'K "(2) For purposes of the Federal income, estate, and gift taxes, property accepted under paragraph (1) shall be considered as a gift or bequest to or for the use of the United States.

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