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." 
 
 
        ____________________ 
        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. 
 
        ____________________ 
        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,". 
 
        ____________________ 
        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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