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TITLE 26-INTERNAL REVENUE CODE vices performed before Jan. 1, 1963, and are provided pursuant to pension or annuity plan provisions in exis- tence on Mar. 12, 1962, and on that date applicable to such services. Subsec. (m). Pub. L. 87-792, § 4(b), added subsec. (m) and redesignated former subsec. (m) as (o). Subsec. (n). Pub. L. 87-792, § 4(b), added subsec. (n). Subsec. (W). Pub. L. 87-792, §4(b). redesignated former subsec. (m) as o). EFFECTIVE DATE OF 1976 AMENDMENT Amendment of subsecs. (d)(1), (m)(4)(A) by section 1901(a)(12), (13) of Pub. L. 94-455 applicable with re- spect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an Ef- fective Date of 1976 Amendment note under section 2 of this title. Section 1951(d) of Pub. L. 94-455 provided that: "Except as otherwise expressly provided, the amend- ments made by this section [see Tables Volume for distribution of section 1951 of Pub. L. 94-455] shall apply with respect to taxable years beginning after December 31, 1976." EFFECTIVE DATE OF 1974 AMENDMENT Section 2001(i)(5), (6) of Pub. L. 93-406 provided that: "(5) The amendments made by subsection (g) [of section 2001 of Pub. L. 93-406, which amended sec- tions 46(a)(3), 50A(a)(3), 56(a)(2)(A), (c)(1), 72(m)(5)(B), 404(a)(2), (9)(B)(ii), and 901(a) of this title and repealed subsec. (m)(5)(C) to (E) of this sec- tion] apply to distributions made in taxable years beginning after December 31, 1975. "(6) The amendments made by subsection (h) [of section 2001 of Pub. L. 93-406, which amended subsec. (m)(5)(A)(i) of this section and section 401(d)(4)(B) of this title and repealed subsec. (m)(1) of this section] apply to taxable years ending after the date of enactment of this Act (Sept. 2, 1974]." Amendment of subsec. (m)(4)(A) and (m)(6) of this section by section 2002(g)(10) of Pub. L. 93-406 effec- tive on Jan. 1, 1975. see section 2002()(2) of Pub. L. 93-406, set out as an Effective Date note under section 4973 of this title. Repeal of subsec. (m)(5)(AXiii) of this section by sec- tion 2001(e)(5) of Pub. L. 93-406 applicable to contri- butions made in taxable years beginning after Dec. 31, 1975, see section 2001(i)(4) of Pub. L. 93-406, set out as an Effective Date of 1974 Amendment note under sec- tion 401 of this title. Elimination of subsec. (n) of this section and the re- designation of subsecs. (o) and (p) as subsecs. (n) and (o), respectively, by section 2005(c)(3) of Pub. L. 93- 406, applicable only with respect to distributions or payments made after Dec. 31, 1973, in taxable years beginning after Dec. 31, 1973, see section 2005(d) of Pub. L. 93-406, set out as an Effective Date of 1974 Amendment note under section 402 of this title. Amendment of catchline of subsec. (o) of this sec- tion by section 2008(b)(2) of Pub. L. 93-406 applicable to taxable years ending on or after Sept. 21, 1972, see section 2008(c) of Pub. L. 93-406, set out as an Effec- tive Date of 1974 Amendment note under section 122 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91-172 applicable to taxable years ending after Dec. 31, 1969, see section 515(d) of Pub. L. 91-172, set out as an Effective Date of 1969 Amendment note under section 402 of this title. EFFECTIVE DATE OF 1966 AMENDMENT Addition of subsec. (o) and redesignation of subsec. (o) as subsec. (p) by Pub. L. 89-365 applicable with re- spect to taxable years ending after Dec. 31, 1965, see section 1(d) of Pub. L. 89-365, set out as an Effective Date note under section 122 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89-97 applicable to taxable years beginning after Dec. 31, 1966, see section 106(e) of Pub. L. 89-97, set out as an Effective Date of 1965 Amendment note under section 213 of this title. Amendment of subsec. (n)(3) by Pub. L. 89-44 appli- cable to taxable years beginning on or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set out as an Effective Date of 1965 Amendment note under section 6420 of this title. EFFECTIVE DATE OF 1964 AMENDMENT Amendment of subsec. (e)(3) by Pub. L. 88-272 appli- cable to taxable years beginning after Dec. 31, 1963, see section 232(g) of Pub. L. 88-272, set out as an Ef- fective Date note under section 1301 of this title. EFFECTIVE DATE OF 1962 AMENDMENT Section 11(c)(2) of Pub. L. 87-834 provided that: "The amendment made by subsection (b) [to subsec. (f) of this section] shall apply to taxable years ending after December 31, 1962." Amendment by Pub. L. 87-792 applicable to taxable years beginning after Dec. 31, 19t2, see section 8 of Pub. L. 87-792, set out as an Effective Date of 1962 Amendments note under section 37 of this title. SAVINGS POVISIO 1 Section 1951(b)(1)(B) of Pub. L. 94-455 provided that: "Notwithstanding subparagraph (A) [repealing subsec. (I) of this section], if the provisions of section 72(i) applied to amounts received in taxable years be- ginning before January 1, 1977, under an annuity con- tract, then amounts received under such contract on or after such date shall be treated aa if such provisions were not repealed." CROSS REFERENCES Amounts received by surviving annuitant under joint and survivor annuity contract in respect of decedents' income, see section 691 of this title. Basis of property acquired from decedent, certain provisions inapplicable to annuities, see section 1014 of this title. Beneficiary of employees' trust, taxability of, see section 402 of this title. Employee annuities, taxation of, see section 403 of this title. Employees' death benefits, see section 101 of this title. Retirement income, see section 37 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 37, 46, 5OA, 56, 79, 101, 105, 122, 401 to 409, 483, 691, 901, 1014, 1023, 1232, 1302, 1304, 1348, 1379, 4973 of this title; title 29 section 1345. § 73. Services of child (a) Treatment of amounts received Amounts received in respect of the services of a child shall be included in his gross income and not in the gross income of the parent, even though such amounts are not received by the child. (b) Treatment of expenditures All expenditures by the parent or the child attributable to amounts which are includible in the gross income of the child (and not of the parent) solely by reason of subsection (a) shall be treated as paid or incurred by the child. We) Parent defined For purposes of this section, the term "parent" includes an individual who is entitled to the services of a child by reason of having Page 103