Page:United States Statutes at Large Volume 83.djvu/519

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[83 STAT. 491]
[83 STAT. 491]
PUBLIC LAW 91-000—MMMM. DD, 1969

83 STAT. ] Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.

PUBLIC LAW 91-172-DEC. 30, 1969

491

906. 907. 908. 909. 910. 911. 912. 913. 914. 915.

Keasonable accumulations by corporations. Insurance companies. Certain unit investment trusts. Foreign corporations not availed of to reduce taxes. Sales of certain low-income housing projects. Per-unit retain allocations. Foster children. Cooperative housing corporations. Personal holding company dividends. Eeplacement of property involuntarily converted within a 2-year period. Sec. 916. Change in reporting income on installment basis. Sec. 917. Recognition of gain in certain liquidations. Subtitle B—Miscellaneous Excise Tax Provisions Sec. 931, Concretemixers. Sec. 932. Constructive sale price. Subtitle C—Miscellaneous Administrative Provisions Sec. Sec. Sec. Sec. Sec. Sec.

941. 942. 943. 944. 945. 946.

Filing requirements. Computation of tax by Internal Revenue Service. Failure to make timely payment or deposit of tax. Declarations of estimated tax by farmers. Portion of salary, wages, or other income exempt from levy. Interest and penalties in case of certain taxable years. Subtitle D—United States Tax Court

Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.

951. Status of Tax Court. 952. Appointment; term of office. 953. Salary. 954. Retirement. 955. Survivors. 956. Powers. 957. Tax disputes involving $1,000 or less. 958. Commissioners. 959. Notice of appeal. 960. Conforming amendments. 961. Continuation of status. 962. Effective dates.

TITLE X—INCREASE IN SOCIAL SECURITY

BENEFITS

Sec. 1001. Short title. Sec. 1002. Increase in old-age, survivors, and disability insurance benefits. Sec. 1003. Increase in benefits for certain individuals age 72 and over. Sec. 1004. Maximum amount of a wife's or husband's insurance benefit. Sec. 1005. Allocation to disability insurance trust fund. Sec. 1006. Disregarding of retroactive payment of O A S D I benefit increase. Sec. 1007. Disregarding of income of O A S D I recipients in determining need for public assistance, (c) AMENDMENT OF 1954 CODE.—Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.

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