90 STAT. 1836 26 USC 8001 note.
PUBLIC LAW 94-455—OCT. 4, 1976 (5) All references in any other statute, or in any rule, regulation, or order, to the Joint Committee on Internal Revenue Taxation shall be considered to be made to the Joint Committee on Taxation, (b) AMENDMENTS CONFORMING TO THE AMENDMENT or SECTION 8001.—
(1) The heading of subtitle G is amended by striking out "Internal Revenue". (2) The table of subtitles for the Internal Revenue Code of 1954 is amended by striking out the item relating to subtitle G and inserting in lieu thereof the following: "SUBTITLE G. The Joint Committee on Taxation.".
26 USC 8001 note. 26 USC 1 note.
(c) EFFECTIVE DATE.—The amendments made by this section shall take effect on the first day of the first month which begins more than 90 days after the date of the enactment of this Act. SEC. 1908. EFFECTIVE DATE OF CERTAIN DEFINITIONS AND DESIGNATIONS For purposes of any amendment made by any provision of this Act (other than this title)— (1) which contains a term the meaning of which is defined in or modified by any provision of this title, and (2) which has an effective date earlier than the effective date of the provision of this title defining or modifying such term, that definition or modification shall be considered to take effect as of such earlier effective date.
Subtitle B—Amendments of Code Provisions With Limited Current Application; Repeals and Saving's Provisions SEC. 1951. PROVISIONS OF SUBTITLE A. (a) REFERENCES TO INTERNAL REVENUE CODE.—Except as otherwise
26 USC 1.
expressly provided, whenever in this section a reference is made to 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. (b) AMENDMENTS.— (1)
26 USC 72.
26 USC 72 note.
26 USC 108.
AMENDMENT OF S E C T I O N
72.—
(A) REPEAL.—Section 72 (relating to annuities) is amended by striking out subsection (i) (relating to joint and survivor annuities where first annuitant died in 1951, 1952, or 1953). (B) SAVINGS PROVISION.—Notwithstanding subparagraph (A), if the provisions of section 72(i) applied to amounts received in taxable years beginning before January 1, 1977, under an annuity contract, then amounts received under such contract on or after such date shall be treated as if such provisions were not repealed. (2) AMENDMENTS OF SECTION IO8.—
(A) REPEAL.—Section 108 (relating to income from discharge of indebtedness) is amended by striking out subsection (b) (relating to certain railroad corporations) and by striking out of subsection (a) the following: "(a) SPECIAL RULE OP EXCLUSION.—".
.,
,
„
...
,,.-
�
