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TITLE 26-INTERNAL REVENUE CODE subsection catchline, and inserted the reference to sec- tion 1250(a) in the text. Subsec. (f). Pub. L. 88-272, § 209(e), added subsec. Mf). Former subsec. (fM redesignated (h. Subsec. (g). Pub. L. 88-272, § 209(b), added subsec. (g). Former subsec. (g) redesignated (i). Subsec. (h). Pub. L. 88-272, § 209(e), redesignated former subsec. () as (h). Subsec. (i). Pub. L. 88-272, § 209(e), redesignated former subsec. (g) as (i). 1962-Subsec. (b)(1)(AM(iv). Pub. L. 87-858. § 2(a), added clause iv). Subsec. (b)(1)(B). Pub. L. 87-858, § 2b', substituted "any charitable contributions described in subpara- graph (A)" for "any charitable contributions to the or- ganizations described in clauses (I), (i), and (li)". Subsec. (e). Pub. L. 87-834 added subsec. (e) and re- designated former subsec. (e) as Cf). Subsecs. (fM, (g). Pub. L. 87-834 redesignated former subsecs. (e) and () as Cf) and (g), respectively. 1960-Subsec. (c). Pub. L. 86-779, § 7(a)(1), added the sentence additionally defining the term "charitable contribution" for the purposes of the soction. Subsec. Cd). Pub. L. 86-779. § 7(a)(2), added subsec. d). Former subsec. (d) redesignated (e). Subsecs. (e) and Cf). Pub. L. 86-779, § 7(a)(2), redesig- nated former subsecs. (d) and (e) as (e) and f). 1958-Subsec. (b)(1)(C). Pub. L. 85-866, § 10(a). added sentence allowing substitution, in lieu of amount of tax paid during year, amount of tax paid in respect of such year, provided amount so included in the year in respect of which payment was made be not included in any other year. Subsec. (b)(3). Pub. L. 85-866, § 11, added subsec. (b)(3). Subsec. (b)(4). Put'. L. 85-866, § 12, added subsec. (b)(4). 1956-Subsec. (b)(1)(A)Ciii). Act Aug. 7, 1956, § 1, pro- vided for the allowance, as deductions, of contribu- tions to medical research organizations. EFFECTIVE DATE OF 1976 AMENDMENT Amendment of section by section 1901(a)(28) of Pub. L. 94-455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 2 of this title. Amendment of subsec. (c)(2)(B) by section 1313(b)(1) of Pub. L. 94-455 effective Oct. 5, 197G, see section 1313(e) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 501 of this title. Amendment of subsecs. (c)(2)(D), (f)(6) by section 1307 (d)(1)(B)(i), c) of Pub. L. 94-455, respectively, ef- fective for taxable years beginning after Dec. 31, 1976, see section 1307(e) of Pub. L. 94-455, set out as an Ef- fective Date of 1976 Amendment note under section 501 of this title. Section 2135(b) of Pub. L. 94-455 provided that, "The amendment made by this section [enacting subsec. (e)(3) of this section] applies to charitable con- tributions made after the date of enactment of this Act [Oct. 4, 1976], in taxable years ending after such date." Section 2124(e)(4) of Pub. L. 94-455 provided that: "The amendments made by this subsection [amending subsec. Cf) of this section and sections 2055(e)(2) and 2522(c)(2) of this title] shall apply with respect to con. tributions or transfers made after June 13, 1976, and before June 14, 1977." EFFECTIVE DATE OF 1969 AMENDMENT Section 201(g) of Pub. L. 91-172 provided that: "(1)(A) Except as provided in subparagraphs (B) and (C), the amendments made by subsection (a) [amend- ing this section and sections 545, 556, and 809 of this title] shall apply to taxable years beginning after De- cember 31, 1969. "(B) Subsections (e) and (f)(1) of section 170 of the Internal Revenue Code of 1954 [subsecs. (c) and (f)(1) of this section] (as amended by subsection Ca)) shall apply to contributions paid after December 31, 1969 except that, with respect to a letter or memorandum or similar property described in section 1221(3) of such Code [section 1221(3) of this title] (as amended by sec- tion 514 of this Act), such subsection (e) shall apply to contributions paid after July 25, 1969. "(C) Paragraphs (2), (3), and (4) of section 170(f) of such Code [subsecs. (f)(2), (3), and (4) of this section] (as amended by subsection (a)) shall apply to transfers in trust and contributions made after July 31, 1969. "(D) For purposes of applying section 170(d) of such Code [subsec. (d) of this section] (as amended by sub- section (a)) with respect to contributions paid in a tax- able year beginning before January 1, 1970, subsection (b)(1)(D), subsection (e), and paragraphs (1), (2), (3), and (4) of subsection Cf) of section 170 of such Code [subsec. (b)(1), Cd), (e), and (f)(1), (2), (3), and (4) of this section] shall not apply. "(2) The amendments made by subsection (b) [amending section 642(c) of this title] shall apply with respect to amounts paid, permanently set aside, or to be used for a charitable purpose in taxable years be- ginnlng after December 31, 1969, except that section 642(c)(5) of the Internal Revenue Code of 1954 [sec- tion 642(c)(5) of this title] (as added by subsection b)) shall apply to transfers in trust made after July 31, 1969. "(3) The amendment made by subsection (c) [amending section 673 of this title] shall apply to transfers in trust made after April 22, 1969. "(4)(A) Except as provided in subparagraphs (B) and (C), the amendments made by paragraphs (1) and (2) of subsection Cd) [amending sections 2055(e) and 2126 of this title] shall apply in the case of decedents dying after December 31, 1969. "(B) Such amendments shall not apply in the case of property passing under the terms of a will executed on or before October 9, 1969- "Ci) if the decedent dies before October 9, 1972, without having republished the will after October 9, 1969, by codicil or otherwise., "(ii) if the decedent at no time after October 9, 1969, had the right to change the portions of the will which pertain to the passing of the property to, or for the use of, an organization described in sec- tion 2055(a) [section 2055(a) of this title], or "(iII) if the will is not republished by codicil or oth- erwise before October 9, 1972, and the decedent is on such date and at all times thereafter under a mental disability to republish the will by codicil or other- wise. "(C) Such amendments shall not apply in the case of property transferred in trust on or before October 9. 1969- "Ci) if the decedent dies before October 9, 1972, without having amended after October 9, 1969, the instrument governing the disposition of the proper- ty, "(ii) if the property transferred was an irrevocable interest to, or for the use of, an organization de- scribed in section 2055(a), or "(iII) if the instrument governing the disposition of the property was not amended by the decedent before October 9, 1972, and the decedent is on such date and at all times thereafter under a mental dis- ability to change the disposition of the property. "(D) The amendment made by paragraph (3) of sub- section (d) [amending section 2522(c) of this title] shall apply to gifts made after December 31, 1969, except that the amendments made to section 2522(c)(2) of the Internal Revenue Code of 1954 [sec- tion 2522(c)(2) of this title] shall apply to gifts made after July 31, 1969. "CE) The amendments made by paragraph (4) of sub- section (d) [amending sections 2055(a)(2), 2055(a)(3), 2106(a)(2)(A), 2522(a)(2), and 2522(b)(2), (3), of this title] shall apply to gifts and transfers made after De- cember 31, 1969. "(5) The amendment made by subsection (e) [enact- ing section 664 of this title] shall apply to transfers in trust made after July 31, 1969. § 170 Page 169