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TITLE 26-INTERNAL REVENUE CODE "(6) The amendments made by subsection (f) [amending section 1011(a) of this title] shall apply with respect to sales made after December 19, 1969." Section 201(h)(2) of Pub. L. 91-172 provided that: "The amendment made by this subsection [amending subsec. (b)(1)(C) of this section] shall apply to taxable years beginning after December 31, 1968." Amendment by section 101(j)(2) of Pub. L. 91-172 to take effect on Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91-172, set out as an Effedtive Date note under section 4940 of this title. EFFECTIVE DATE OF 1966 AMENDMENT Amendment by Pub. L. 89-570 applicable to taxable years ending after Sept. 12, 1966, but only in respect of expenditures paid or incurred after such date, see section 3 of Pub. L. 89-570. set out as an Effective Date note under section 617 of this title. EFFECTIVE DATE OF 1964 AMENDMENT Section 209(f) of Pub. L. 88-272 provided that: "(1) The amendments made by subsections (a), (b), and (c) [to this section, and sections 545(b)(2) and 556(b)(2) of this title], shall apply with respecA to con- tributions which are paid in taxable years beginning after December 31, 1963. "(2) The amendments made by subsection (d) (to subsec. (b)(2) of this section, and section 381 of this title] shall apply to taxable years beginning after De- cember 31, 1963, with respect to contributions which are paid (or treated as paid under section 170(a)(2) of the Internal Revenue Code of 1954) in taxable years beginning after December 31, 1961. "(3) The amendments made by subsection (e) [to subsec. (f) of this title] shall apply to transfers of future interests made after December 31, 1963, in tax- able years ending after such date, except that such amendments shall not apply to any transfer of a future interest made before July 1, 1964. where- "(A) the sole intervening interest or right is a non- transferable life interest reserved by the donor, or "(B) in the case of a Joint gift by husband and wife, the sole intervening interest or right is a non- transferable life interest reserved by the donors which expires not later than the death of whichever of such donors dies later. For purposes of the exception contained in the preced- ing sentence, a right to make a transfer of the re- served life interest to the donee of the future interest shall not be treated as making a life interest transfer- able." Amendment of subsec. (e) by Pub. L. 88-272 applica- ble to dispositions after Dec. 31, 1963, in taxable years ending after such date, see section 231(c) of Pub. L. 88-272, set out as an Effective Date note under section 1250 of this title. EFFECTIVE DATE OF 1962 AMENDMENT Section 2(c) of Pub. L. 87-858 provided that: "The amendments made by subsections (a) and (b) [to subsec. (b)(1)(A) and (B) of this section] shall apply to taxable years beginning after December 31, 1960." Subsec. (e) of this section applicable to taxable years beginning after Dec. 31, 1962, see section 13(g) of Pub. L. 87-834, set out as an Effective Date note under sec- tion 1245 of this title. EFFECTIVE DATE OF 1960 AMENDMENT Amendment by Pub. L. 86-779 applicable with re- spect to taxable years beginning after Dec. 31, 1959, see section 7(c) of Pub. L. 86-779, set out as an Effec- tive Date of 1960 Amendment note under section 162 of this title. EFFECTIVE DATE OF 1958 AMENDMENT Section 10(b) of Pub. L. 85-866 provided that: "The amendment made by subsection (a) [to subsec. (b)(1)(C) of this section] shall apply with respect to taxable years beginning after December 31, 1957." Subsec. (b)(3) of this section applicable to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see section 1(c) of Pub. L. 85-866, set out as an Effective Date of 1958 Amendment note under section 165 of this title. Section 12(b) of Pub. L. 85-866 provided that: "The amendment made by subsection (a) [which added subsec. (b)(4) of this section] shall apply to taxable years ending after December 31, 1957, but only with respect to charitable contributions made after such date." EFFECTIVE DATE OF 1956 AMENDMENT Section 2 of act Aug. 7, 1956, provided that: "The amendment made by this Act [to subsec. (b)(1)(A)(iii)] shall apply only with respect to taxable years begin- ning after December 31, 1955." DEDUCTION OF CONTRIBUTIONS TO CERTAIN ORGANIZATIONS FOR JUDICIAL REFORM Section 29 of Pub. L. 87-834 provided that: "For purposes of section 170 of the Internal Rev- enue Code of 1954 [this section] (relating to deduction for charitable, etc., contributions and gifts), a contri- bution or gift made after December 31, 1961, with re- spect to a referendum occurring during the calendar year 1962 to or for the use of any nonprofit organiza- tion created and operated exclusively- "(1) to consider proposals for the reorganization of the judicial branch of the government of any State of the United States or political subdivision of such State, and "(2) to provide information, make recommenda- tions, and seek public support or opposition as to such proposals, shall be treated as a charitable contribution if no part of the net earnings of such organization inures to the benefit of any private shareholder or individual. The provisions of the preceding sentence shall not apply to any organization which participates in, or intervenes in, any political campaign on behalf of any candidate for public office." CROSS RENENCES Application of subsec. (b)(5) of this section to chari- table contributions paid in a taxable year in which taxpayer elects to compute income from an employ- ment under former sections 1301 and 1307 of the In- ternal Revenue Code of 1954, see section 232(g) of Pub. L. 88-272, set out as an Effective Date note under section 1301 of this title. Charitable and similar gifts deductible from amount of gift, see section 2522 of this title. Charitable deduction for nonresident alien individ- ual, see section 873 of this title. Contributions and gifts excepted as business ex- pense, see section 162 of this title. Contributions by employer to employees' pension plan, see section 404 of this title. Gifts and bequests accepted by Secretary of Com- merce under Bureau of Standards Act as gifts and be- quests to United States, see section 1522 of Title 15, Commerce and Trade. Taxable year deduction to be taken, see section 461 of this title. Transfers to charitable uses deductible from gross estate, see section 2106 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 44A, 79, 101, 103, 117, 151, 152, 162, 381, 410, 501, 507 to 509, 512, 535, 545, 556, 584, 642, 664, 674, 677, 702, 703, 809, 873, 882, 931, 1011, 2039, 2055, 2517, 4041, 4221, 4253, 4911, 4941, 4942, 4944, 4945, 4947, 4948, 5214, 6033, 7428 of this title; title 2 section 439a; title 16 section 1285; title 20 sections 76m, 954; title 22 section 2876; title 29 sec- tion 1052; title 42 section 2996b. Page 170 § 170