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TITLE 26-INTERNAL REVENUE CODE EFFECTIVE DATE OF 1976 AMENDMENT Section 1(d) of Pub. L. 94-568 provided that: "The amendments made by this section [amending subsec. (c)(7) of this section and sections 277(a) and 512(9)(3)(A) of this title] shall apply to taxable years beginning after the date of the enactment of this Act [Oct. 20, 1976]." Section 2(b) of Pub. L. 94-568 provided that: "The amendment made by subsection (a) [enacting subsec. (g) of this section] shall apply to taxable years begin- ning after the date of the enactment of this Act [Oct. 20, 1976]," Section 1307(e) of Pub. L. 94-455 provided that: "The amendments made by this section [amending sections 170, 275, 501, 2055, 2106, 2522, 6104, 6161, 6201, 6211, 6212, 6213, 6214, 6344. 6501, 6512, 6601, and 7422 of this title, and enacting sections 504 and 4911 of this title] shall apply- "(1) except as otherwise specified in paragraph (2), in the case of amendments to subtitle A, to taxable years beginning after December 31, 1976; "(2) in the case of the amendments made by sub- section (a)(2) [enacting section 504 of this title], to activities occurring after the date of the enactment of this Act [Oct. 4, 1976]; "(3) in the case of amendments to chapter 11, to the estates of decedents dying after December 31, 1976; "(4) in the case of amendments to chapter 12, to gifts in calendar years beginning after December 31, 1976; "(5) in the case of amendments to subtitle D, to taxable years beginning after December 31, 1976; and '(6) in the case of amendments to subtitle F, on and after the date of the enactment of this Act [Oct. 4, 1976]." Section 1312(b) of Pub. L. 94-455 provided that: "The amendment made by this section [amending subsec. (e)(1)(A) of this section] shall apply to taxable years ending after December 31, 1976." Section 1313(d) of Pub. L. 94-455 provided that: "The amendments made by this section [to sections 170(c)(2)(B), 501(c)(3), 2055(a)(2) and 2522(a)(2) of this title] shall apply on the day following the date of the enactment of this Act (Oct. 4, 1976]." Section 2113(b) of Pub. L. 94-455 provided that: "The amendment made by this section [enacting subsec. (g) of this section] applies to taxable years ending after December 31, 1975." EFFECTIVE DATE OF 1975 AMENDMENT Amendm nt by Pub. L. 93-625 applicable to taxable years beginning after Dec. 31, 1974, see section 10(e) of Pub. L. 93-6251, set out as an Effective Date note under section 527 of this title. EFFECTIVE DATE OF 1974 AIsmMENT Section 3(b) of Pub. L. 93-310 provided that: "The amendments made by this section [adding subsec. (f) and redesignating former subsec. (f) as (g)] shall apply to taxable years ending after December 31, 1973." EFFCTIVE DATE OF 1972 AmEmDMweT Section l(c) of Pub. L. 92-418 provided that: "The amendments made by this section [amending this sec- tion and section 512 of this title] shall apply to tax- able years beginning after December 31, 1969." EFFECTIVE DATE OF 1970 AMENDMENT Section 2 of Pub L. 91-618 provided that: "The amendment made by the first section of this Act E to subsec.(c)(13) of this section] shall apply to taxable years ending after the date of enactment of this Act [Dec. 31, 1970]." EFCTIvE DATE OF 1969 AmNmwMEzr Amendment by section 101(j)(3) of Pub. L. 91-172 to take effect on Jan. 1. 1970, except for the amendment of subsec. (a) of this section by section 101(j)(3) of Pub. L. 91-172, which shall apply to taxable years be. ginning after Dec. 31, 1969, see section 101(k)(1), (2)(B) of Pub. L. 91-172, set out as an Effective Date note under section 4940 of this title. Amendment by section 121(b)(5)(A), (6)(A) of Pub. L. 91-172 applicable to taxable years beginning after Dec. 31, 1969, see section 121(g) of Pub. L. 91-172, set out as an Effective Date of 1969 Amendment note under section 511 of this title. EFFECTIVE DATE OF 1968 AMENDMENT Section 109(b) of Pub. L. 90-364 provided that: "The amendments made by subsection (a) [adding subsec. (e) of this section] shall apply to taxable years ending after the date of the enactment of this Act [June 28, 1968]." EFFECTIVE DATE OF 1966 AMENDMENT Section 6(c) of Pub. L. 89-800 provided that: "The amendment made by subsection (a) (amending subsec. (c)(6) of this section] shall apply to taxable years ending after the date of the enactment of this Act [Nov. 8, 1966]," Section 3 of Pub. 89-352 provided in part that: "The amendment made by the first section of this Act (amending subsec. (c)(14) of this section] shall apply to taxable years ending after the date of the enact- ment of this Act [Feb. 2, 1966]." EFFECTIVE DATE OF 1962 AMENDMENT Amendment of subsec. (c)(15) of this section by Pub. L. 87-834 applicable with respect to taxable years be- ginning after Dec. 31, 1962, see section 8(h) of Pub. L. 87-834, set out as an Effective Date of 1962 Amend- ment note under section 821 of this title. EFFECTIVE DATE OF 1960 AMENDMENT Section 2 of Pub. L. 86-428 provided that: "The amendment made by this Act [to subsec. (c)(14) of this section] shall apply only with respect to taxable years beginning after December 31, 1959." Section 6 of Pub. L. 86-667, provided that: "(a) Except as provided in subsection (b), the amend. ments made by this Act [to sections 501, 503, 511, 513 and 514 of this title] shall apply to taxable years be- ginning after December 31, 1959. "(b) In the case of loans, the amendments made by section 2 of this Act [to section 503 of this title] shall apply only to loans made, renewed, or continued after December 31, 1959." EFFECTIVE DATE OF 1956 AMENDMENT Amendment by act Mar. 13, 1956, applicable only to taxable years beginning after Dec. 31, 1954, see Effec- tive Date of 1956 Amendment note set out under sec- tion 821 of this title. APPLICABILITY OF 1976 AMENDMENT TO CERTAIN ORGANIZATIONS Section 1313(c) of Pub. L. 94-455 provided that: "An organization which (without regard to the amend- ments made by this section [to sections 170(c)(2)(B), 501(c)(3), 2055(a)(2) and 2522(a)(2) of this title]) is an organization described in section 170(c)(2)(B), 501(c)(3), 2055(a)(2), or 2522(a)(2) of the Internal Rev- enue Code of 1954 [sections 170(c)(2)(B), 501(c)(3), 2055(a)(2), or 2522(a)(2) of this title] shall not be treated as an organization not so described as a result of the amendments made by this section." TAX EXEMPTION FOR CERTAIN PUERTO RICAN PENSION, ETC., PLANS Section 1022(i) of Pub. L. 93-406, title II, Sept. 2, 1974, 88 Stat. 942, provided that: "(1) General rule. Effective for taxable years begin- ning after December 31, 1973, for purposes of section 501(a) of the Internal Revenue Code of 1954 [subsec. (a) of this section] (relating to exemption from tax), any trust forming part of a pension, profit-sharing, or stock bonus plan all of the participants of which are Page 380