94 STAT. 3410
PUBLIC LAW 96-589—DEC. 24, 1980 (A) The table of sections for subchapter B of chapter 70 is amended by striking out the item relating to section 6871 and inserting in lieu thereof the following: "Sec. 6871. Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc."
(B) The heading of subchapter B of chapter 70 is amended to read as follows: "Subchapter B—Receiverships, Etc." (C) The item relating to subchapter B in the table of subchapters for chapter 70 is amended to read as follows: "SUBCHAPTER B. Receiverships, etc."
(D) The heading of chapter 70 is amended to read as follows: "CHAPTER 70—JEOPARDY, RECEIVERSHIPS, ETC." (E) The item relating to chapter 70 in the table of chapters for subtitle F is amended to read as follows: 26 USC 1018.
"CHAPTER 70. Jeopardy, receiverships, etc." (h) REPEAL OF SECTION 1018.—
(1) IN GENERAL.—Section 1018 (relating to adjustment of capital structure before September 22, 1938) is hereby repealed. (2) CLERICAL AMENDMENT.—The table of sections for part II of subchapter O of chapter 1 is amended by striking out the item relating to section 1018. (i) TECHNICAL AND CONFORMING AMENDMENTS.—
26 USC 128.
26 USC 354.
26 USC 422.
26 USC 1023. 26 USC 6012.
26 USC 6036.
26 USC 6155. 26 USC 6161.
(1) Subsection (a) of section 128 (relating to cross references) is amended by striking out paragraph (1) and by redesignating paragraphs (2) through (9) as paragraphs (1) through (8), respectively. (2) Subsection (c) of section 354 (relating to certain railroad reorganizations) is amended by striking out "approved by the Interstate Commerce Commission under section 77 of the Bankruptcy Act, or" and inserting in lieu thereof "confirmed under section 1173 of title 11 of the United States Code, or approved by the Interstate Commerce Commission". (3) Paragraph (5) of section 422(c) (relating to certain transfers by insolvent individuals) is amended by striking out "under the Bankruptcy Act" and inserting in lieu thereof "under title 11 of the United States Code". (4) Section 1023 (relating to cross references) is amended by striking out paragraph (2) and by redesignating paragraph (3) as paragraph (2). (5) Paragraph (3) of section 6012(b) (relating to receivers, trustees, and assignees for corporations) is amended by striking out "trustee in bankruptcy" and inserting in lieu thereof "trustee in a case under title 11 of the United States Code". (6) Section 6036 (relating to notice of qualification as executor or receiver) is amended by striking out "trustee in bankruptcy" and inserting in lieu thereof "trustee in a case under title 11 of the United States Code". (7) Paragraph (2) of section 6155(b) (relating to cross references) is amended by striking out "bankruptcy or". (8) Subsection (c) of section 6161 (relating to claims in bankruptcy or receivership proceedings) is amended—
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