Page:United States Statutes at Large Volume 98 Part 1.djvu/866

 98 STAT. 818

PUBLIC LAW 98-369—JULY 18, 1984 (2) by striking out "the amount of such check" and inserting in lieu thereof "the amount of such check (or draft)", (3) by striking out "the bank or trust company" and inserting in lieu thereof "the financial institution", and

26 USC 6311 note.

26 USC 6103. 26 USC 6103 "°^® 26 USC 38 note.

26 USC 38 note. 26 USC 1 note.

(4) by striking o u t "such b a n k " each place it a p p e a r s and inserting in lieu thereof "such financial institution". (b) EFFECTIVE D A T E. — The amendments m a d e by subsection (a) shall t a k e effect on the date of the e n a c t m e n t of t h i s Act. SEC. 449. DISCLOSURE OF WINDFALL PROFIT TAX INFORMATION TO STATE TAX OFFICIALS. (a) GENERAL RULE. — Paragraph (1) of section 6103(d) (relating to disclosure to State tax officials) is amended by striking o u t "44, 5 1 " and inserting in lieu thereof "44, 45, 5 1 ". (b) EFFECTIVE D A T E. — The amendment m a d e by subsection (a) shall t a k e effect on the date of the e n a c t m e n t of this Act. SEC. 450. FINANCIAL REPORTING OF INVESTMENT TAX CREDITS. (a) IN GENERAL—Paragraph (1) of section 101(c) of the Revenue Act of 1971 (85 Stat. 499) (relating to accounting for investment

credit in certain financial reports and reports to Federal agencies) is amended— (1) by inserting "and" at the end of subparagraph (A), (2) by striking out ", and" at the end of subparagraph (B) and inserting in lieu thereof a period, and (3) by striking out subparagraph (C). (b) EFFECTIVE DATE.—The amendments made by this section shall take effect as if included in the Revenue Act of 1971.

PART II—PROVISIONS RELATING TO DISTILLED SPIRITS SEC. 451. REPEAL OF OCCUPATIONAL TAX ON MANUFACTURERS OF STILLS AND CONDENSERS; NOTICES OF MANUFACTURE AND SET UP OF STILLS. (a) IN GENERAL.—Subpart C of part II of subchapter A of chapter 51 (relating to manufacturers of stills) is amended to read as follows: "Subpart C—Manufacturers of Stills "Sec. 5101. Notice of manufacture of still; notice of set up of still. "Sec. 5102. Definition of manufacturer of stills. 26 USC 5101.

"SEC. 5101. NOTICE OF MANUFACTURE OF STILL; NOTICE OF SET UP OF STILL. "(a) NOTICE REQUIREMENTS.— "(1) NOTICE OF MANUFACTURE OF STILL.—The Secretary may,

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pursuant to regulations, require any person who manufactures gjjjy g^iii^ boiler, or other vessel to be used for the purpose of distilling, to give written notice, before the still, boiler, or other vessel is removed from the place of manufacture, setting forth by whom it is to be used, its capacity, and the time of removal from the place of manufacture.

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to regulations, require that no still, boiler, or other vessel be set up without the manufacturer of the still, boiler, or other vessel first giving written notice to the Secretary of that purpose.

"(2) NOTICE OF SET UP OF STILL.—The Secretary may, pursuant

"(b) PENALTIES, ETC.—

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