of, or by a foreign country or an agency or instrumentality or political subdivision thereof. (B) A corporation engaged as a common carrier in the furnishing or sale of transportation of gas by pipe line, if subject to the jurisdiction of the Federal Power Commission. (C) A corporation engaged as a common carrier (i) in the furnishing or sale of transportation by railroad, if subject to the jurisdiction of the Interstate Commerce Commission, or (ii) in the furnishing or sale of transportation of oil or other petroleum products (including shale oil) by pipe line, if subject to the jurisdiction of the Interstate Commerce Commission or if the rates for such furnishing or sale are subject to the jurisdiction of a public service or public utility commission or other similar body of the District of Columbia or of any State. (D) A corporation engaged in the furnishing or sale of telephone or telegraph service, if the rates for such furnishing or sale meet the requirements of subparagraph (A). (E) A corporation engaged in the furnishing or sale of transportation as a common carrier by air, subject to the jurisdiction of the Civil Aeronautics Board. (F) A corporation engaged in the furnishing or sale of transportation by common carrier by water, subject to jurisdiction of the Interstate Commerce Commission under part III of the Interstate Commerce Act, or subject to the jurisdiction of the Federal Maritime Board under the Intercoastal Shipping Act, 1933. (G) A railroad corporation subject to part I of the Interstate Commerce Act, if (i) substantially all of its railroad properties have been leased to another such railroad corporation or corporations by an agreement or agreements entered into before January 1, 1954, (ii) each lease is for a term of more than 20 years, and (iii) at least 80 percent or more of its gross income (computed without regard to dividends and capital gains and losses) for the taxable year is derived from such leases and from sources described in subparagraphs (A) through (F), inclusive. For purposes of the preceding sentence, an agreement for lease of railroad properties entered into before January 1, 1954, shall be considered to be a lease including such term as the total number of years of such agreement may, unless sooner terminated, be renewed or continued under the terms of the agreement, and any such renewal or continuance under such agreement shall be considered part of the lease entered into before January 1, 1954. (H) A common parent corporation which is a common carrier by railroad subject to part I of the Interstate Commerce Act if at least 80 percent of its gross income (computed without regard to capital gains or losses) is derived directly or indirectly from sources described in subparagraphs (A) through (F), inclusive. For purposes of the preceding sentence, dividends and interest, and income from leases described in subparagraph (G), received from a regulated 36-500 0-65-vol. 6 68 public utility shall be considered as derived from sources described in subparagraphs (A) through (F), inclusive, if the regulated public utility is a member of an affiliated group (as defined in section 1504) which includes the common parent corporation. The term "regulated public utility" does not (except as provided in subparagraphs (G) and (H)) include a corporation described in subparagraphs (A) through (F), inclusive, unless 80 percent or more of its gross income (computed without regard to dividends and capital gains and losses) for the taxable year is derived from sources described in subparagraphs (A) through (F), inclusive. If the taxpayer establishes to the satisfaction of the Secretary or his delegate that (i) its revenue from regulated rates described in subparagraph (A) or (D) and its revenue derived from unregulated rates are derived from the operation of a single interconnected and coordinated system or from the operation of more than one such system, and (ii) the unregulated rates have been and are substantially as favorable to users and consumers as are the regulated rates, then such revenue from such unregulated rates shall be considered, for purposes of the preceding sentence, as income derived from sources described in subparagraph (A) or (D). (b) Includes and including. The terms "includes" and "including" when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined. (c) Commonwealth of Puerto Rico. Where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, references in this title to possessions of the United States shall be treated as also referring to the Commonwealth of Puerto Rico. (d) Cross references. (1) Other definitions. For other definitions, see the following sections of Title 1 of the United States Code: (1) Singular as including plural, section 1. (5) Oath as including affirmation, section 1. (6) County as including parish, section 2. (7) Vessel as including all means of water transportation, section 3. (8) Vehicle as including all means of land transportation, section 4. (9) Company or association as including successors and assigns, section 5. (2) Effect of cross references. For effect of cross references in this title, see section 7806 (a). (Aug. 16, 1954, ch. 736, 68A Stat. 913; June 25, 1959, Pub. L. 86-70, § 22 (g), (h), 73 Stat. 146; July 12, 1960, Pub. L. 86-624, § 18 (i), (j), 74 Stat. 416; Sept. 13, 1960, Pub. L. 86-778, title I, § 103 (t), 74 Stat. 941; Oct. 16, 1962, Pub. L. 87-834, §§ 6(c), 7(h), 76 Stat. 982, 988; Oct. 23, 1962, Pub. L. 87-870, § 5(a), 76 Stat. 1161; Feb. 26, 1964, Pub. L. 88-272, title II, §§ 204 (a) (3), 234 (b) (3), 78 Stat. 36, 114.) REFERENCES IN TEXT The date of the enactment of the Revenue Act of 1962, referred to in subsec. (a) (19), means the date of the enactment of Pub. L. 87-834, which was approved on Oct. 16, 1962. Parts I and II of the Interstate Commerce Act, referred to in subsec. (a) (33) (F), (G), are classified to chapter 1 and 9 of Title 49, Transportation, respectively. Intercoastal Shipping Act, 1933, referred to in subsec. (a) (33) (F), is classified to chapter 23A of Ttitle 46, Shipping. AMENDMENTS 1964 Subsec. (a) (20). Pub. L. 88-272 inserted "For the purpose of applying the provisions of section 79 with respect to group-term life insurance purchased for employees." Subsec. (a) (33). Pub. L. 88-272 added par. (33). 1962 Subsec. (a) (19). Pub. L. 87-834, § 6(c), amended subsec. (a) (19) generally to read as above set forth. Prior to such amendment, subsection read as follows: "The term 'domestic building and loan association' means a domestic building and loan association, a domestic savings and loan association, and a Federal savings and loan association, substantially all the business of which is confined to making loans to members." Subsecs. (a) (30), (31). Pub. L. 87-834, § 7(h), added subsecs. (a) (30), (31). Subsec. (a) (32). Pub. L. 87-870 added par. (32). 1960-Subsec. (a) (9). Pub. L. 86-624, § 18(1), eliminated the Territory of Hawaii. Subsec. (a) (10). Pub. L. 86-624, § 18(1), eliminated the Territory of Hawaii. Subsec. (a) (12). Pub. L. 86-778 designated existing provisions as par. (A) and added par. (B). 1959 Subsec. (a) (9). Pub. L. 86-70, § 22(g), subst1tuted "the Territory of Hawaii" for "the Territories of Alaska and Hawaii." Subsec. (a) (10). Pub. L. 86-70, § 22(h), substituted "Territory of Hawaii" for "Territories." EFFECTIVE DATE OF 1964 AMENDMENT Amendment of section by Pub. L. 88-272 applicable to group-term life insurance provided after Dec. 31, 1963, in taxable years ending after such date, see section 204(d) of Pub. L. 88-272, set out as a note under section 79 of this title. Amendment of section by Pub. L. 88-272 applicable to taxable years beginning after Dec. 31, 1963, see section 234 (c) of Pub. L. 88-272, set out as a note under section 1503 of this title. EFFECTIVE DATE OF 1962 AMENDMENTS Section 6(g) (3) of Pub. L. 87-834 provided that: “The amendment made by subsection (c) [to subsec. (a) (19) of this section] shall apply to taxable years beginning after the date of the enactment of this Act [Oct. 16, 1962]." Section 5(b) of Pub. L. 87-870 provided that: "The amendment made by subsection (a) of this section [adding subsec. (a) (32) of this section] shall apply with respect to taxable years beginning after the date of the enactment of the Revenue Act of 1962 [Oct. 16, 1962]." EFFECTIVE Date of 1960 AMENDMENTS Amendment of subsecs. (a) (9), (10) by Pub. L. 86–624 effective August 21, 1959, see section 18(k) of Pub. L. 86-624, set out as a note under section 2202 of this title. Amendment of subsec. (a) (12) of this section by Pub. L. 86-778 effective Sept. 13, 1960, see section 103 (v) (1) of Pub. L. 86-778, set out as a note under section 402 of Title 42, The Public Health and Welfare. EFFECTIVE DATE OF 1959 AMENDMENT Amendment of section by Pub. L. 86-70 effective Jan. 3, 1959, see section 22(1) of Pub. L. 86-70 set out as a note under section 2202 of this title. CROSS REFERENCES Adverse, nonadverse, related and subordinate party, see section 672 of this title. Child, see section 151 of this title. Corporation, see section 4381 of this title. Dependent, see sections 152, 214 of this title. Determination, taxpayer and related taxpayer, see section 1313 of this title. Levy, see section 6331 of this title. Partnership and partner, see section 761 of this title. Subchapter Chapter 80.-GENERAL RULES A. Application of internal revenue laws. B. Effective date and related provisions. Subchapter A.-Application of Internal Revenue Laws Sec. 7801. Authority of Department of the Treasury. 7804. Effect of reorganization plans. 7805. Rules and regulations. 7806. Construction of title. 7807. Rules in effect upon enactment of this title. § 7801. Authority of Department of the Treasury. (a) Powers and duties of Secretary. Except as otherwise expressly provided by law, the administration and enforcement of this title shall be performed by or under the supervision of the Secretary of the Treasury. (b) Office of General Counsel for the Department. (1) General counsel. There shall be in the Department of the Treasury the office of General Counsel for the Department of the Treasury. The General Counsel shall be appointed by the President, by and with the advice and consent of the Senate. The General Counsel shall be the chief law officer of the Department and shall perform such duties as may be prescribed by the Secretary. (2) Assistant general counsels. The President is authorized to appoint, by and with the advice and consent of the Senate, an Assistant General Counsel who shall be the Chief Counsel for the Internal Revenue Service. The Chief Counsel shall be the chief law officer for the Internal Revenue Service and shall perform such duties as may be prescribed by the Secretary. The Secretary may appoint, without regard to the provisions of the civil service laws, and fix the duties of not to exceed five other assistant General Counsels. (3) Attorneys. The Secretary may appoint and fix the duties of such other attorneys as he may deem necessary. (c) Functions of Department of Justice unaffected. Nothing in this section shall be considered to affect the duties, powers, or functions imposed upon, or vested in, the Department of Justice, or any officer thereof, by law existing on May 10, 1934. (Aug. 16, 1954, ch. 736, 68A Stat. 915; Sept. 22, 1959, Pub. L. 86-368, § 1, 73 Stat. 647; Aug. 14, 1964, Pub. L. 88-426, title III, § 305 (39), 78 Stat. 427.) REFERENCES IN TEXT The civil service laws, referred to in subsec. (b)(2), are classified generally to Title 5, Executive Departments and Government Officers and Employees. AMENDMENTS 1964--Subsec. (b)(2). Pub. L. 88-426 repealed provisions which prescribed the compensation of the Assistant General Counsel. See section 2211 of Title 5, Executive Departments and Government Officers and Employees. 1959-Pub. L. 86-368 provided for Presidential appointment and for compensation of Assistant General Counsel who shall be Chief Counsel for Internal Revenue Service. EFFECTIVE DATE OF 1964 AMENDMENT Amendment of section by Pub. L. 88-426 effective on the first day of the first pay period which begins on or after July 1, 1964, except to the extent provided in section 501(c) of Pub. L. 88-426, see section 501 of Pub. L. 88-426, set out as a note under section 1113 of Title 5, Executive Departments and Government Officers and Employees. EFFECTIVE DATE OF 1959 AMENDMENT Section 3 of Pub. L. 86-368 provided that: "(a) Except as otherwise provided in this Act, the amendments made by this Act [to this section] shall take effect on the date of the enactment of this Act [Sept. 22, 1959]. "(b) The amendments made by section 2 of this Act [to sections 7452 and 8023 (a), (b) of this title] shall take effect when the Chief Counsel for the Internal Revenue Service first appointed pursuant to the amendment made by section 1 of this Act [to this section] qualifies and takes office." SAVING PROVISIONS Section 4 of Pub. L. 86-368 provided that: "(a) The position of the Assistant General Counsel serving as Chief Counsel of the Internal Revenue Service shall continue to exist until such time as the Chief Counsel for the Internal Revenue Service first appointed pursuant to the amendment made by section 1 of this Act [to this section] qualifies and takes office, and at such time such position is hereby abolished. "(b) Except as provided in subsection (a), this Act shall not be construed to abolish, terminate, or otherwise change, any office or position, or the appointment or employment of any officer or employee, existing immediately preceding the enactment of this Act [Sept. 22, 1959], but the same shall continue unless and until changed by lawful authority. "(c) Any delegation of authority made pursuant to Reorganization Plan Numbered 26 of 1950 or Reorganization Plan Numbered 1 of 1952 [set out as notes under section 133z-15 of Title 5, Executive Departments and Government Officers and Employees], including any redelegation of authority made pursuant to any such delegation of authority, and in effect immediately preceding the enactment of this Act [Sept. 22, 1959] shall, notwithstanding the amendment made by section 1 of this Act [to this section], remain in effect unless distinctly inconsistent or manifestly incompatible with such amendment. The preceding sentence shall not be construed as limiting in any manner the power to amend, modify, or revoke any such delegation or redelegation of authority." CROSS REFERENCES Classification of civilian positions, see chapter 21 of Title 5, Executive Departments and Government Officers and Employees. Department of Justice, see chapter 5 of Title 5, Executive Departments and Government Officers and Employees. Department of Treasury, see chapter 4 of Title 5, Executive Departments and Government Officers and Employees. § 7802. Commissioner of Internal Revenue. There shall be in the Department of the Treasury a Commissioner of Internal Revenue, who shall be appointed by the President, by and with the advice and consent of the Senate. The Commissioner of Internal Revenue shall have such duties and powers as may be prescribed by the Secretary. (Aug. 16, 1954, ch. 736, 68A Stat. 915.) COMPENSATION OF COMMISSIONER OF INTERNAL REVENUE Compensation of Commissioner, see section 2211 of Title 5, Executive Departments and Government Officers and Employees. CROSS REFERENCES Definition of Commissioner, see section 7701 (a) (13) of this title. § 7803. Other personnel. (a) Appointment and supervision. The Secretary or his delegate is authorized to employ such number of persons as the Secretary or his delegate deems proper for the administration and enforcement of the internal revenue laws, and the Secretary or his delegate shall issue all necessary directions, instructions, orders, and rules applicable to such persons. (b) Posts of duty of employees in field service or traveling. (1) Designation of post of duty. The Secretary or his delegate shall determine and designate the posts of duty of all such persons engaged in field work or traveling on official business outside of the District of Columbia. (2) Detail of personnel from field service. The Secretary or his delegate may order any such person engaged in field work to duty in the District of Columbia, for such periods as the Secretary or his delegate may prescribe, and to any designated post of duty outside the District of Columbia upon the completion of such duty. (c) Bonds of employees. Whenever the Secretary or his delegate deems it proper, he may require any such officer or employee to furnish such bond, or he may purchase such blanket or schedule bonds, as the Secretary or his delegate deems appropriate. The premium of any such bond or bonds may, in the discretion of the Secretary or his delegate, be paid from the appropriation for expenses of the Internal Revenue Service. (d) Delinquent internal revenue officers and employees. If any officer or employee of the Treasury Department acting in connection with the internal revenue laws fails to account for and pay over any amount of money or property collected or received by him in connection with the internal revenue laws, the Secretary or his delegate shall issue notice and demand to such officer or employee for payment of the amount which he failed to account for and pay over, and, upon failure to pay the amount demanded within the time specified in such notice, the amount so demanded shall be deemed imposed upon such officer or employee and assessed upon the date of such notice and demand, and the provisions of chapter 64 and all other provisions of law relating to the collection of assessed taxes shall be applicable in respect of such amount. (Aug. 16, 1954, ch. 736, 68A Stat. 915.) CROSS REFERENCES Jurisdiction of district courts, concurrently with state courts, of actions on official bonds of internal revenue officers or employees, see section 7402 (d) of this title. Other provisions for bonds, see section 7103 of this title. Repayments to officers and employees, see section 7423 of this title. § 7804. Effect of reorganization plans. (a) Application. The provisions of Reorganization Plan Numbered 26 of 1950 and Reorganization Plan Numbered 1 of 1952 shall be applicable to all functions vested by this title, or by any act amending this title (except as otherwise expressly provided in such amending act), in any officer, employee, or agency, of the Department of the Treasury. (b) Preservation of existing rights and remedies. Nothing in Reorganization Plan Numbered 26 of 1950 or Reorganization Plan Numbered 1 of 1952 shall be considered to impair any right or remedy, including trial by jury, to recover any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority, or any sum alleged to have been excessive or in any manner wrongfully collected under the internal revenue laws. For the purpose of any action to recover any such tax, penalty, or sum, all statutes, rules, and regulations referring to the collector of internal revenue, the principal officer for the internal revenue district, or the Secretary or his delegate, shall be deemed to refer to the officer whose act or acts referred to in the preceding sentence gave rise to such action. The venue of any such action shall be the same as under existing law. (Aug. 16, 1954, ch. 736, 68A Stat. 916.) REFERENCES IN TEXT Reorganization Plan No. 26 of 1950 and Reorganization Plan No. 1 of 1952, referred to in the text, are set out as notes following section 133z-15 of Title 5, Executive Departments and Government Officers and Employees. REORGANIZATION PLAN NO. 1 OF 1952 Eff. Mar. 14, 1952, 17 F. R. 2243, 66 Stat. 823, amended June 28, 1955, ch. 189, § 12 (c) (19), 69 Stat. 182. BUREAU OF INTERNAL REVENUE § 1. ABOLITION OF EXISTING OFFICES There are abolished the offices of Assistant Commissioner, Special Deputy Commissioner, Deputy Commissioner, Assistant General Counsel for the Bureau of Internal Revenue, Collector, and Deputy Collector, provided for in sections 3905, 3910, 3915, 3931, 3941, and 3990, respectively, of the Internal Revenue Code. The provisions of the foregoing sentence shall become effective with respect to each office abolished thereby at such time as the Secretary of the Treasury shall specify, but in no event later than December 1, 1952. The Secretary of the Treasury shall make such provisions as he shall deem necessary respecting the winding up of the affairs of any officer whose office is abolished by the provisions of this section. § 2. ESTABLISHING OF NEW OFFICES (a) New offices are hereby established in the Bureau of Internal Revenue as follows: (1) three offices each of which shall have the title of "Assistant Commissioner of Internal Revenue"; (2) so many offices, not in excess of twenty-five existing at any one time, as the Secretary of the Treasury shall from time to time determine, each of which shall have the title of "district commissioner of internal revenue"; and (3) so many other offices, not in excess of seventy existing at any one time, and with such title or titles, as the Secretary of the Treasury shall from time to time determine. (b) There is hereby established in the Department of the Treasury a new and additional office which shall have the title "Assistant General Counsel". § 3. APPOINTMENT AND COMPENSATION Each Assistant Commissioner and district commissioner, the Assistant General Counsel, and each other officer provided for in section 2 of this reorganization plan shall be appointed by the Secretary of the Treasury under the classified civil service and shall receive compensation which shall be fixed from time to time pursuant to the classification laws, as now or hereafter amended. § 4. TRANSFER OF FUNCTIONS There are transferred to the Secretary of the Treasury the functions, if any, that have been vested by statute in officers, agencies, or employees of the Bureau of Internal Revenue of the Department of the Treasury since the effective date of Reorganization Plan Numbered 26 of 1950 (15 F. R. 4935). § 7805. Rules and regulations. (a) Authorization. Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary or his delegate shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue. (b) Retroactivity of regulations or rulings. The Secretary or his delegate may prescribe the extent, if any, to which any ruling or regulation, relating to the internal revenue laws, shall be applied without retroactive effect. (c) Preparation and distribution of regulations, forms, stamps, and other matters. The Secretary or his delegate shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue. (Aug. 16, 1954, ch. 736, 68A Stat. 917.) CROSS REFERENCES Departmental regulations, see section 22 of Title 5, Executive Departments and Government Officers and Employees. § 7806. Construction of title. (a) Cross references. The cross references in this title to other portions of the title, or other provisions of law, where the word "see" is used, are made only for convenience, and shall be given no legal effect. (b) Arrangement and classification. No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this title, nor shall any table of contents, table of cross references, or similar outline, analysis, or descriptive matter relating to the contents of this title be given any legal effect. The preceding sentence also applies to the sidenotes and ancillary tables contained in the various prints of this Act before its enactment into law. (Aug. 16, 1954, ch. 736, 68A Stat. 917.) § 7807. Rules in effect upon enactment of this title. (a) Interim provision for administration of title. Until regulations are promulgated under any provision of this title which depends for its application upon the promulgation of regulations (or which is to be applied in such manner as may be prescribed by regulations) all instructions, rules or regulations which are in effect immediately prior to the enactment of this title shall, to the extent such instructions, rules, or regulations could be prescribed as regulations under authority of such provision, be applied as if promulgated as regulations under such provision. (b) Provisions of this title corresponding to prior internal revenue laws. (1) Reference to law applicable to prior period. Any provision of this title which refers to the application of any portion of this title to a prior period (or which depends upon the application to a prior period of any portion of this title) shall, when appropriate and consistent with the purpose of such provision, be deemed to refer to (or depend upon the application of) the corresponding provision of the Internal Revenue Code of 1939 or of such other internal revenue laws as were applicable to the prior period. (2) Elections or other acts. If an election or other act under the provisions of the Internal Revenue Code of 1939 would, if this title had not been enacted, be given effect for a period subsequent to the date of enactment of this title, and if corresponding provisions are contained in this title, such election or other act shall be given effect under the corresponding provisions of this title. (Aug. 16, 1954, ch. 736, 68A Stat. 917.) CROSS REFERENCES Adjustments required by changes in method of accounting, applying subsection (b) (1) of this section, see section 481 (b) (3) (c) of this title. § 7808. Depositaries for collections. The Secretary or his delegate is authorized to designate one or more depositaries in each State for the deposit and safe-keeping of the money collected by virtue of the internal revenue laws; and the receipt of the proper officer of such depositary to the proper officer or employee of the Treasury Department for the money deposited by him shall be a sufficient voucher for such Treasury officer or employee in the settlement of his accounts. (Aug. 16, 1954, ch. 736, 68A Stat. 918.) § 7809. Deposit of collections. (a) General rule. Except as provided in subsections (b) and (c) and in sections 4735, 4762, 7651, 7652, and 7654, the gross amount of all taxes and revenues received under the provisions of this title, and collections of whatever nature received or collected by authority of any internal revenue law, shall be paid daily into the Treasury of the United States under instructions of the Secretary or his delegate as internal revenue collections, by the officer or employee receiving or collecting the same, without any abatement or deduction on account of salary, compensation, fees, costs, charges, expenses, or claims of any description. A certificate of such payment, stating the name of the depositor and the specific account on which the deposit was made, signed by the Treasurer of the United States, designated depositary, or proper officer of a deposit bank, shall be transmitted to the Secretary or his delegate. (b) Deposit funds. In accordance with instructions of the Secretary or his delegate, there shall be deposited with the Treasurer of the United States in a deposit fund account (1) Sums offered in compromise. Sums offered in compromise under the provisions of section 7122; (2) Sums offered for purchase of real estate. Sums offered for the purchase of real estate under the provisions of section 7506; and (3) Surplus proceeds in sales under levy. Surplus proceeds in any sale under levy, after making allowance for the amount of the tax, interest, penalties, and additions thereto, and for costs and charges of the levy and sale. Upon the acceptance of such offer in compromise or offer for the purchase of such real estate, the amount so accepted shall be withdrawn from such deposit fund account and deposited in the Treasury of the United States as internal revenue collections. Upon the rejection of any such offer, the Secretary or his delegate shall refund to the maker of such offer the amount thereof. (c) Deposit of certain receipts. Moneys received in payment for— (1) Work or services performed pursuant to section 7515 (relating to special statistical studies and compilations and other services on request); (2) work or services performed (including materials supplied) pursuant to section 7516 (relating to the supplying of training and training aids on request); and (3) other work or services performed for a State or a department or agency of the Federal Government (subject to all provisions of law and regulations governing disclosure of information) in supplying copies of, or data from, returns, statements, or other documents filed under authority of this title or records maintained in connection with the administration and enforcement of this title, shall be deposited in a separate account which may be used to reimburse apropriations which bore all or part of the costs of such work or services, or to refund excess sums when necessary. (Aug. 16, 1954, ch. 736, 68A Stat. 918; Oct. 23, 1962, Pub. L. 87-870, § 3(b), 76 Stat. 1161.) AMENDMENTS 1962 Subsec. (a). Pub. L. 87-870, § 3(b)(1), substituted "subsections (b) and (c) and in” for “subsection (b),". Subsec. (c). Pub. L. 87-870, § 3(b)(2), added subsec. (c). Subchapter B.-Effective Date and Related Provisions Sec. 7851. Applicability of revenue laws. 7852. Other applicable rules. § 7851. Applicability of revenue laws. (a) General rules. Except as otherwise provided in any section of this title (1) Subtitle A. (A) Chapters 1, 2, 4, and 6 of this title shall apply only with respect to taxable years beginning after December 31, 1953, and ending after the date of enactment of this title, and with respect to such taxable years, chapters 1 (except sections |