72 S T A T. ]
PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958
SEC. 210. EFFECTIVE DATE AND RELATED PROVISIONS. (a) EFFECTIVE DATE.—
(1) IN GENERAL.—The amendments made by sections 201 and 205 shall take effect on July 1, 1959, except that any provision having the effect of a provision contained in such amendments may be made effective at an earlier date by the promulgation of regulations by the Secretary or his delegate to effectuate such provision, in which case the effective date shall be that prescribed m such regulations. The amendments made by paragraphs (17) and (18) of section 204 shall take effect on July 1, 1959. Except as provided in section 206(f), all other provisions of this title shall take effect on the day following the date of the enactment of this Act. (2) MINGLING OF DISTILLED SPIRITS.—Provisions having the effect of— (A) section 5025(e)(7) (exemption from laws pertaining to rectification), and (B) section 5234(a)(2) (permitting the mingling of distilled spirits for further storage in bond) of the Internal Revenue Code of 1954 (as such sections are included in chapter 51 of such Code as amended by section 201 of this Act) shall be deemed to be included in the Internal Revenue Code of 1954, effective on the day following the date of the enactment of this Act. I n applying the provisions of such sections 5025(e)(7) and 5234 (a)(2) during the period beginning on the day following the date of the enactment of this Act and ending at the close of June 30, 1959, references to bonded premises shall be treated as references to internal revenue bonded warehouses. (3) LOSSES CAUSED BY DISASTER.—Provisions having the effect
of section 5064 of the Internal Revenue Code of 1954 (as such section is included in chapter 51 of such Code as amended by section 201 of this Act) shall be deemed to be included in the Internal Revenue Code of 1954, effective on the day following the date of the enactment of this Act, and shall apply with respect to disasters occurring after such date of enactment, and not later than June 30, 1959. (b) EFFECT or T H I S TITLE ON EXISTING PROVISIONS OF THE INTERNAL
REVENUE CODE OF 1954.—The amendment of any provision of the I n -
ternal Revenue Code of 1954 by this title shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before such amendment; but all rights and liabilities under such code prior to such amendment shall continue, and may be enforced in the same manner, as if such amendment had not been made. (c) CRIMES AND FORFEITURES.—All offenses committed, and all penalties or forfeitures incurred, under any provision of law amended by this title, may be prosecuted and punished in the same manner and with the same effect as if this title had not been enacted. (d) REFERENCES TO OTHER PROVISIONS OF L A W. — For the purpose of
applying any provision of this title to any occurrence on or after the effective date of such provision, any reference in this title to another provision thereof shall also be deemed to be a reference to the corresponding provision of prior law, when consistent with the purpose of the provision to be applied. (e) RULES AND REGULATIONS I N EFFECT.—Until regulations are
promulgated under any provision of this title which depends for its application upon the promulgation of regulations (or which is to be applied in such manner as may be prescribed by regulations) all
1435
�
