Appendix B: Omnibus Acts
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
Sec. 22
(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."
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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).
(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.
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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).
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
Sec. 18.
(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,".
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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).
(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.
____________________________________________________________
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).
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