Appendix B
Omnibus Acts
Reader's Notes:
ALASKA OMNIBUS ACT
PUBLIC LAW 86-70; 73 STAT. 141
[H.R. 7120]
86th Congress --
First Session
1959
An Act to amend certain laws of the
United States
in light of the admission of the State
of Alaska into the Union,
and for other purposes.
INTERNAL REVENUE
(a) Section 2202 of the Internal Revenue Code of 1954
(relating to missionaries in foreign service),98 and sections 3121(e)(1), 3306(j), 4221(d)(4), and
4233(b) of such Code (each relating to a special definition of
"State")99 are amended by striking out "Alaska,".
(b) Section 4262(c)(1) of the Internal Revenue
Code of 1954 (definition of "continental United States")1 is amended to
read as follows:
"(1) Continental United States.
-- The term `continental United States' means the District of Columbia and the
States other than Alaska."
(c) Section 4502(5) of the Internal Revenue Code
of 1954 (relating to definition of "United States")2 is amended by
striking out "the Territories of Hawaii and Alaska" and by inserting
in lieu thereof "the Territory of Hawaii".
(d) Section 4774 of the Internal Revenue Code of
1954, (relating to territorial extent of law)3 is amended by striking out "the Territory of
Alaska."
(e) Section 7621(b) of the Internal Revenue Code
of 1954 (relating to boundaries of internal revenue districts)4 is amended to
read as follows:
"(b) Boundaries. -- For the purpose mentioned in subsection (a), the
President may subdivide any State, Territory, or the District of Columbia, or
may unite into one district two or more States or a Territory and one or more
States."
(f) Section 7653(d) of the Internal Revenue Code
of 19545 is amended by striking out "its Territories or
possessions" and inserting in lieu thereof "its possessions on the
Territory of Hawaii".
(g) Section 7701(a)(9) of the Internal Revenue
Code of 1954 (relating to definition of "United States")6 is amended by
striking out "the Territories of Alaska and Hawaii" and inserting in
lieu thereof "the Territory of Hawaii".
(h) Section 7701(a)(10) of the Internal Revenue
Code of 1954 (relating to definition of State)7 is amended by striking out "Territories" and
inserting in lieu thereof "Territory of Hawaii".
(i) The amendments
contained in subsections (a) through (h) of this section shall be effective as
of January 3, 1959.
HAWAII OMNIBUS ACT
PUBLIC LAW 86-624; 74 STAT. 411
[H.R. 11602]
86th Congress --
Second Session
1960
An Act to amend certain laws of the
United States
in light of the admission of the State
of Hawaii into the Union,
and for other purposes.
INTERNAL REVENUE
(a) Section 4262(c)(1) of the Internal Revenue
Code of 1954 (relating to the definition of "continental United
States" for purposes of the tax on transportation of persons)52 is amended to
read as follows:
"(1) Continental United States. -- The term `continental United States'
means the District of Columbia and the States other than Alaska and
Hawaii."
(b) Section 2202 of the Internal Revenue Code of
1954 (relating to missionaries in foreign service)53 is amended by
striking out "the State, the District of Columbia, or Hawaii" and
inserting in lieu thereof "the State or the District of Columbia".
(c) Section 3121(e)(1) of the Internal Revenue
Code of 1954 (relating to a special definition of "State")54 is amended by
striking out "Hawaii,".
(d) Sections 3306(j) and 4233(b) of the Internal
Revenue Code of 1954 (each relating to a special definition of
"State")55 are amended by striking out "Hawaii, and".
(e) Section 4221(d)(4) of the Internal Revenue Code
of 1954 (relating to a special definition of "State or local
government")56 is amended to read as follows:
"(4) State or local government. -- The term `State or local government'
means any State, any political subdivision thereof, or the District of Columbia."
(f) Section 4502(5) of the Internal Revenue Code
of 1954 (relating to definition of "United States")57 is amended by
striking out "the Territory of Hawaii,".
(g) Section 4774 of the Internal Revenue Code of
1954 (relating to territorial extent of law)58 is amended by
striking out "the Territory of Hawaii,".
(h) Section 7653(d) of the Internal Revenue Code
of 1954 (relating to shipments from the United States)59 is amended by
striking out ", its possessions or the Territory of Hawaii" and inserting
in lieu thereof "or its possessions".
(i) Section
7701(a)(9) of the Internal Revenue Code of 1954 (relating to definition of
"United States")60 is amended by striking out ", the Territory of
Hawaii,".
(j) Section 7701(a)(10) of the Internal Revenue
Code of 1954 (relating to definition of "State")61 is amended by
striking out "the Territory of Hawaii and".
(k)
The amendments
contained in subsections (a) through (j) of this section shall be effective as
of August 21, 1959.
Reader’s Notes:
Reader’s Notes:
98. 26 U.S.C.A. (I.R.C. 1954) Section 2202.
99. 26 U.S.C.A.
(I.R.C. 1954) Sections 3121(e)(1), 3306(j),
4221(d)(4),
4233(b).
1. 26 U.S.C.A. (I.R.C. 1954) Section 4262(c)(1).
2. 26 U.S.C.A. (I.R.C. 1954) Section 4502(5).
3. 26 U.S.C.A. (I.R.C. 1954) Section 4774.
4. 26 U.S.C.A. (I.R.C. 1954) Section 7621(b).
5. 26 U.S.C.A. (I.R.C. 1954) Section 7653(d).
6. 26 U.S.C.A. (I.R.C. 1954) Section 7701(a)(9).
7. 26 U.S.C.A. (I.R.C. 1954) Section 7701(a)(10).
52. 26 U.S.C.A. (I.R.C. 1954) Section 4262(c)(1).
53. 26 U.S.C.A. (I.R.C. 1954) Section 2202.
54. 26 U.S.C.A. (I.R.C. 1954) Section 3121(e)(1).
55. 26 U.S.C.A. (I.R.C. 1954) Sections 3306(j)
and 4233(b).
56. 26 U.S.C.A. (I.R.C. 1954) Section 4221(d)(4).
57. 26 U.S.C.A. (I.R.C. 1954) Section 4502(5).
58. 26 U.S.C.A. (I.R.C. 1954) Section 4774.
59. 26 U.S.C.A. (I.R.C. 1954) Section 7653(d).
60. 26 U.S.C.A. (I.R.C. 1954) Section 7701(a)(9).
61. 26 U.S.C.A. (I.R.C. 1954) Section 7701(a)(10).
