90 STAT. 1806
PUBLIC LAW 94-455—OCT. 4, 1976 -4
26 USC 2011, 2053. 26 USC 2016. 26 USC 2522. 26 USC 2523. .
(B) The following provisions are each amended by striking out "or Territory": sections 2011(a), 2011(e), and 2053 ((J) (C) Section 2016 is amended by striking out "Territory or". (D) Sections 2522(a)(1) and 2522(b)(1) are each amended by striking out "Territory,". (E) Section 2523(f)(1) is amended by striking out "Territory, or".
(b) CONFORMING AND CLERICAL AMENDMENTS.— (1) AMENDMENT CONFORMING TO REPEAL OF SECTION
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2202.—The table of sections for subchapter C of chapter 11 is amended by striking out the item relating to section 2202. (2) AMENDMENTS CONFORMING TO AMENDMENT OF SECTION 2055.—
26 USC 6503.
26 USC 6167. 26 USC 2011 note.
26 USC 2501 note-
(A) Section 6503, as amended by this Act, is amended by striking out subsection (e), and by redesignating subsections (f), (g), (h), and (i) as subsections (e), (f), (g), and (h), respectively. (B) Section 6167(h)(2) is amended by striking out "section 6503(f)" and inserting in lieu thereof "section 6503(e)". (c) EFFECTIVE DATES.— (1) ESTATE TAX AMENDMENTS.—The
amendments made by paragraphs (1) through (10), and paragraphs (14)(A), (B),and (C), of subsection (a), and by subsection (b) shall apply in the case of estates of decedents dying after the date of the enactment of this Act, and the amendment made by paragraph (11) of subsection (a) shall apply in the case of estates of decedents dying after December 31,197*0. (2) GIFT TAX AMENDMENTS,—The amendments made by paragraphs (12), (13), and (14)(D) and (E) of subsection (a) shall apply with respect to gifts made after December 31, 1976. SEC. 1903. AMENDMENTS OF SUBTITLE C; EMPLOYMENT TAXES. (a) IN GENERAL.— (1) AMENDMENTS OF SECTIONS 3101 AND 3111,—
26 USC 3101. 26 USC 3111. .,j,.;;,,„, •' ' ' " ) 26 USC 3113.
(A) Section 3101(a) (relating to rate of tax on employees for old-age, survivors, and disability insurance) and section 3111 (a) (relating to rate of tax on employers for such insurance) are each amended by striking out paragraphs (1), (2), (3), and (4), and by redesignating paragraphs (5) and (6) as paragraphs (1) and (2),respectively. (B) Section 3101(b) (relating to rate of tax on employees for hospital insurance) and section 3111(b) (relating to rate of tax on employers for such insurance) are each amended by striking out paragraphs (1) and (2), and by redesignating paragraphs (3), (4)j (5), and (6) as paragraphs (1), (2), (3), and (4), respectively. (2) REPEAL OF SECTION 3113.—Section 3113 (relating to application of social security tax on District of Columbia credit unions) is repealed. (3) AMENDMENTS OF SECTION 3121.—
26 USC 3121.
(A) Section 3121(b) (relating to employment) is amended-— (i) by striLing out "performed after 1936 and prior to 1955 which was employment for purposes of subchapter A of chapter 9 of the Internal Revenue Code of 1939 under the law applicable to the period in which such service was performed, and any service, of whatever
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