Page:United States Statutes at Large Volume 98 Part 1.djvu/872

 98 STAT. 824 26 USC 7448.

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26 USC 7448 note.

26 USC 7456.

PUBLIC LAW 98-369—JULY 18, 1984 SEC. 462. ANNUITIES TO SURVIVORS OF TAX COURT JUDGES. (a) ENTITLEMENT TO ANNUITY.—Subsection (h) of section 7448 (relating to entitlement to annuity) is amended— (1) by striking out "$900 per year divided by the number of such children or $360 per year," in paragraph (2) and inserting in lieu thereof "$4,644 per year divided by the number of such children or $1,548 per year,'; and (2) by striking out "$480 per year" in paragraph (3) and inserting in lieu thereof "$5,580 per year divided by the number of such children or $1,860 per year, whichever is lesser". (b) EFFECTIVE DATE.—The amendments made by this subsection (a) shall apply to annuities payable with respect to months beginning after the date of the enactment of this Act. SEC. 463. PROCEEDINGS WHICH MAY BE ASSIGNED TO COMMISSIONERS. (a) IN GENERAL.—Subsection (d) of section 7456 (relating to proceedings which may be assigned to commissioners) is amended to read as follows: "(d) PROCEEDINGS WHICH MAY B E ASSIGNED TO COMMISSIONERS.—

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26 USC 7456 note. 26 USC 1 note. 26 USC 7456.

The chief judge may assign— "(1) any declaratory judgment proceeding, "(2) any proceeding under section 7463, "(3) any proceeding where neither the amount of the deficiency placed in dispute (within the meaning of section 7463) nor the amount of any claimed overpayment exceeds $10,000; and "(4) any other proceeding which the chief judge may designate, to be heard by the commissioners of the court, and the court may authorize a commissioner to make the decision of the court with respect to any proceeding described in paragraph (1), (2), or (3), subject to such conditions and review as the court may provide." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall take effect as if enacted as part of the Miscellaneous Revenue Act of 1982. SEC. 464. SPECIAL TRIAL JUDGES. (a) IN GENERAL.—Subsection (a) of section 7456 (relating to administration of oaths and procurement of testimony) is amended by striking out "commissioner" each place it appears and inserting in lieu thereof "special trial judge". (b) APPOINTMENT AND COMPENSATION.—Subsection (c) of section

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 * .3 j,.,j,.

7456 (relating to commissioners) is amended— (1) by striking out "COMMISSIONERS" in the heading and inserting in lieu thereof "SPECIAL TRIAL JUDGES"; (2) by striking out "commissioners" and inserting in lieu thereof "special trial judges"; and (3) by striking out commissioner" and inserting in lieu thereof "special trial judge". (c) PROCEEDINGS WHICH MAY B E ASSIGNED TO SPECIAL TRIAL

Supra.

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JUDGES.—Subsection (d) of section 7456 (relating to proceedings which may be assigned to commissioners), as amended by section 463, is amended— (1) by striking out "COMMISSIONERS" in the heading and inserting in lieu thereof "SPECIAL TRIAL JUDGES"; (2) by striking out "commissioners" and inserting in lieu thereof "special trial judges"; and

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