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SEC. 7801 (revised 1959)—

Continued 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." Effective Date: September 22, 1959—the date of enactment.

(Id., $ 3(a), 73 Stat. 648.) (b)(2)------ Aug. 14, 1964, H.R. 11049, P.L. 88–426, § 305(39), 78 Stat. 422, 427: (repealed Repealed that part of Sec. 7801(b)(2) (as amended by P.L. 86–368, in part) § 1) which read as follows:

"and shall receive basic compensation at the annual rate of

$19,000" 898 Effective Date:

The first day of the first pay period beginning on or after July 1, 1964.

(Id., 501(a), 78 Stat. 435.) SEC. 7803. OTHER PERSONNEL (68A Stat. 915–916): 899

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Footnote 897—Continued ing section 7801 of the 1954 Code in full] 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, 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, including any redelegation of authority made pursuant to any such delegation of authority, and in effect immediately preceding the enactment of this Act (September 22, 1959) shall, notwithstanding the amendment made by section 1 of this Act, 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.”

The name of Hart H. Spiegel as Chief Counsel for the Internal Revenue Service under section 7801(a)(2) as amended by P.L. 86–368, § 1, was submitted by the President February 8, 1960. His nomination was favorably reported February 17, 1960, and was confirmed by the Senate February 18, 1960. (106 Cong. Rec. 2152, 2710, 2847.). He was sworn in and took office April 12, 1960. (Limited T.D. Press Release, April 12, 1960.) See “Effective Date" for amendment to section 7452 by P.L. 86-368, § 2(a), at page 1166 above.

808 Section 303(e) (35) of P.L. 88–426 (known as the “Government Employees Salary Reform Act of 1964") provided as follows (78 Stat. 419, 420):

"(e) Level V of the Federal Executive Salary Schedule shall apply to the following offices and positions, for which the annual rate of basic compensation shall be $26,000:

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"(35) Chief Counsel for the Internal Revenue Service, Department of the Treasury.” Section 501(a) of P.L. 88-426 provided that “this Act and the increases in compensation made by this Act shall become effective on the first day of the first pay period which begins on or after July 1, 1964."

809 Subsection (c) of section 7803, which has not been amended, provides as follows (68A Stat. 916):

"(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 (Footnote 899 continued on following page)

SEC. 7809. DEPOSIT OF COLLECTIONS (68A Stat. 918): (a)

Oct. 23, 1962, H.R. 12599, P.L. 87-870, $ 3(b)(1), 76 Stat. 1161: (in part)

Amended Sec. 7809(a) 900 by striking out

"subsection (b),"

Footnote 899—Continued 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."

For general provisions with respect to the purchase of bonds to cover officers and employees of the Federal Government, see 6 U.S.C., sec. 14, which, as amended by P.L. 84-323, § i (August 9, 1955, 69 Stat. 618-619), reads as follows: “S 14. Purchase of Bonds to Cover Officers and Employees of the Federal Government

"(a) Subject to subsection (b) of this section, the head of each department and independent establishment in the executive branch of the Federal Government shall obtain, under regulations which shall be promulgated by the Secretary of the Treasury, blanket, position schedule, or other types of surety bonds covering the civilian officers and employees and military personnel of such department or independent establishment who are required by law or administrative ruling to be bonded: The appropriate officials of the legislative and judicial branches of the Federal Govern. ment may obtain any or all of such types of surety bonds covering such officers and employees under their respective jurisdictions as such officials may deem appropriate to be bonded. Each bond obtained under this section shall be of the most economical type available for the number and type of personnel to be bonded and shall be conditioned upon the faithful performance of the duties of the individual or individuals so bonded. The bond premium may cover a period not exceeding two years and shall be paid from any funds available for the payment of administrative expenses at the time such premium becomes payable. Whenever any civilian officers or employees or military personnel are covered by a bond under authority of this section, the surety or sureties on any existing bond of any such civilian officers or employees or military personnel shall not be liable for any defaults occurring subsequent to the date of the new coverage. For purposes of this section, the term 'faithful performance of the duties' shall include the proper accounting for all funds or property received by reason of the position or employment of the individual or indi. viduals so bonded and all duties and responsibilities imposed upon such individual or individuals by law or by regulation issued pursuant to law.

"(b) If, in the opinion of the head of the department or independent establishment concerned, the premium cost for any_bond procured under this section covering officers or employees in the executive branch of the Federal Government will exceed the rate of $150 per annum, the procurement of such bond shall be made by the head of such department or independent establishment only after advertising a sufficient time previously for proposals for the furnishing of such bond, except that such advertising for proposals shall not be required when the public exigencies require the immediate procurement of such bond.

"(c) The Secretary of the Treasury shall transmit to the Congress, on or before June 30, 1956, a comprehensive report of the operations of the departments and independent establishments under this section. Thereafter, the Secretary of the Treasury shall transmit to the Congress on or before October 1 of each year, beginning with the year 1957, a comprehensive report of such operations during the preceding fiscal year. Such report shall include, among other matters, information, in summary and in detail

, with respect to operations under this section, setting forth"(1) the number of officers and employees covered by bonds procured under this section,

"(2) the number and types of bonds procured under this section and the individual penal sums thereof,

"(3) the amounts of the premiums paid for bonds procured under this section, and

"14) such other information as may be necessary to enable the Committee on Post Office and Civil Service of the Senate and the Committee on Post Office and Civil Service of the House of Representatives to determine the results of operations under this section. The reports submitted by the Secretary of the Treasury under this section shall be delivered to the President of the Senate and to the Speaker of the House of Representatives (or to the Clerk of the House and the Secretary of the Senate, respectively, if the Congress is not in session) on the same day, and shall be referred to the Committee on Post Office and Civil Service of each House."

900 Subsection (a) of section 7809 originally read as follows (68A Stat. 918):

"(a) GENERAL RULE.—Except as provided in subsection (b), 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 desposit 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.”

SEC. 7809 Continued
(a) (amended 1962 - Continued

and inserting in lieu thereof

"subsections (b) and (c) and in”. Effective Date:

October 23, 1962— the date of enactment. (c)---- Oct. 23, 1962, H.R. 12599, P.L. 87-870, $ 3(b)(2), 76 Stat. 1161: (added)

Amended Sec. 7809 by adding at the end thereof, after subsection (b) (deposit funds), the following new subsection (c):

"(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 enforce

ment of this title, shall be deposited in a separate account which may be used to reimburse appropriations which bore all or part of the costs of such work

or services, or to refund excess sums when necessary.” Effective Date:

October 23, 1962—the date of enactment. CH. 80, SUBCHAPTER B-EFFECTIVE DATE AND RELATED PRO

VISIONS (68A Stat. 919 ff.): NOTE: The table of sections for Subchapter B of Chapter SO reads as follows

(68A Stat. 919):

“Sec. 7851. Applicability of revenue laws.

“Sec. 7852. Other applicable rules.” No amendments have been made to this table or to either of the sections

listed therein. SEC. 7851. APPLICABILITY OF REVENUE LAWS (68A Stat. 919

922): 901

901 Section 7851, which has not been amended, reads as follows: “SEC. 7851. APPLICABILITY OF REVENUE LAWS. “(al) 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 143 and 144) and 2, and section 3801, of the Internal Revenue Code of 1939 are hereby repealed.

“(B) Chapters 3 and 5 of this title shall apply with respect to payments and transfers occurring after December 31, 1954, and as to such payments and transfers sections 143 and 144 and chapter 7 of the Internal Revenue Code of 1939 are hereby repealed.

“(C) Any provision of subtitle A of this title the applicability of which is stated in terms of a specific date (occurring after December 31, 1953), or in terms of taxable years ending after a specific date (occurring after December 31, 1953), shall apply to taxable years ending after such specific date. Each such provision shall in the case of a taxable year subject to the Internal Revenue Code of 1939, be deemed to be included in the Internal Revenue Code of 1939, but shall be applicable only to taxable years ending after such specific date.

visions of the Internal Revenue Code of 1939 superseded by provisions of subtitle A of this (Footnote 901 continued on following page]

The pro

SEC. 7851

Continued

Footnote 901-Continued

title the applicability of which is stated in terms of a specific date (occurring after December 31, 1953) shall be deemed to be included in subtitle A of this title, but shall be applicable only to the period prior to the taking effect of the corresponding provision of subtitle A.

"(D) Effective with respect to taxable years ending after March 31, 1954, and subject to tax under chapter 1 of the Internal Revenue Code of 1939–

“(i) Sections 13(b)(3), 26(b)(2)(C), 26(h)(1)(C) (including the comma and the word ‘and immediately preceding such section), 26(1)(3), 108(k), 207(a)(1)(C), 207(a)(3)(C), and the last sentence of section 362(b) (3of such Code are hereby repealed; and

“(ii) Sections 13(b)(2), 26(b)(2)(B), 26(h)(1)(B), 26(i)(2), 207(a) (1)(B), 207(a)(3)(B), 421(a)(1)(B), and the second sentence of section 362(b)(3) of such Code are hereby amended by striking out ‘and before April 1, 1954' (and any accompanying punctuation) wherever

appearing therein. "(2) SUBTITLE B.

"(A) Chapter 11 of this title shall apply with respect to estates of decedents dying after the date of enactment of this title, and with res ct to such estates chapter 3 of the Internal Revenue Code of 1939 is hereby repealed.

“(B) Chapter 12 of this title shall apply with respect to the calendar year 1955 and all calendar years thereafter, and with respect to such years chapter 4 of the Internal

Revenue Code of 1939 is hereby repealed. "(3) SUBTITLE C.-Subtitle C of this title shall apply only with respect to remuneration paid after December 31, 1954, except that chapter 22 of such subtitle shall apply only with respect to remuneration paid after December 31, 1954, which is for services performed after such date. Chapter 9 of the Internal Revenue Code of 1939 is hereby repealed with respect to remuneration paid after December 31, 1954, except that subchapter B of such chapter (and subchapter E of such chapter to the extent it relates to subchapter B) shall remain in force and effect with respect to remuneration paid after December 31, 1954, for services performed on or before such date.

"(4) SUBTITLE D.--Subtitle D of this title shall take effect on January 1, 1955. Subtitles B and C of the Internal Revenue Code of 1939 (except chapters 7, 9, 15, 26, and 28, subchapter B of chapter 25, and parts VII and VIII of subchapter A of chapter 27 of such code) are hereby repealed effective January 1, 1955. Provisions having the same effect as section 6416(b)(2)(H), and so much of section 4082(c) as refers to special motor fuels, shall be considered to be included in the Internal Revenue Code of 1939 effective as of May 1, 1954. Section 2450(a) of the Internal Revenue Code of 1939 (as amended by the Excise Tax Reduction Act of 1954) applies to the period beginning on April 1, 1954, and ending on December 31, 1954.

“(5) SUBTITLE E.-Subtitle E shall take effect on January 1, 1955, except that the provisions in section 5411 permitting the use of a brewery under regulations prescribed by the Secretary or his delegate for the purpose off producing and bottling soft drinks, section 5554, and chapter 53 shall take effect on the day after the date of enactment of this title. Subchapter B of chapter 25, and part VIII of subchapter A of chapter 27, of the Internal Revenue Code of 1939 are hereby repealed effective on the day after the date of enactment of this title. Chapters 15 and 26, and part VII of subchapter A of chapter 27, of the Internal Revenue Code of 1939 are hereby repealed effective January 1, 1955. (6) SUBTITLE F.

"(A) GENERAL RULE.—The provisions of subtitle F shall take effect on the day after the date of enactment of this title and shall be applicable with respect to any tax imposed by this title. The provisions of subtitle F shall apply with respect to any tax imposed by the Internal Revenue Code of 1939 only to the extent provided in subparagraphs (B) and (C) of this paragraph.

"(B) ASSESSMENT, COLLECTION, AND REFUNDS.—Notwithstanding the provisions of subparagraph (A), and notwithstanding any contrary provision of subchapter A of chapter 63 (relating to assessment), chapter 64 (relating to collection), or chapter 65 (relating to abatements, credits, and refunds) of this title, the provisions of part II of subchapter , of chapter 28 and chapters 35, 36, and 37 (except section 3777) of subtitle D of the Internal Revenue Code of 1939 shall remain in effect until January 1, 1955, and shall also be applicable to the taxes imposed by this title. On and after January 1, 1955, the provisions of subchapter A of chapter 63, chapter 64, and chapter 65 (except section 6405) of this title shall be applicable to all internal revenue taxes (whether imposed by this title or by the Internal Revenue Code of 1939), notwithstanding any contrary provision of part II of subchapter A of chapter 28, or of chapter 35, 36, or 37, of the Internal Revenue Code of 1939. The provisions of section 6405 (relating to reports of refunds and credits) shall be applicable with respect to refunds or credits allowed after the date of enactment of this title, and section 3777 of the Internal Revenue Code of 1939 is hereby repealed with respect to such refunds and credits.

"(C) TAXES IMPOSED UNDER THE 1939 CODE.- After the date of enactment of this title, the following provisions of subtitle F shall apply to the taxes imposed by the Internal Revenue Code of 1939, notwithstanding any contrary provisions of such code:

“(i) Chapter 73, relating to bonds. (Footnote 901 continued on following page]

902

SEC. 7852. OTHER APPLICABLE RULES (68A Stat. 922–923):

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Footnote 901-Continued

“(ii) Chapter 74, relating to closing agreements and compromises. "(iii) Chapter 75, relating to crimes and other offenses, but only insofar as it relates to offenses committed after the date of enactment of this title, and in the case of such offenses, section 6531, relating to periods of limitation on criminal prosecution, shall be applicable. The penalties (other than penalties which may be assessed) provided by the Internal Revenue Code of 1939 shall not apply to offenses, committed after the date of enactment of this title, to which chapter 75 of this title is applicable.

“(iv) Chapter 76, relating to judicial proceedings.

"(v) Chapter 77, relating to miscellaneous provisions, except that section 7502 shall apply only if the mailing occurs after the date of enactment of this title, and section 7503 shall apply only if the last date referred to therein occurs after the date of enactment of this title. "(vi) Chapter 78, relating to discovery of liability and enforcement of title. “(vii) Chapter 79, relating to definitions. .“(viii) Chapter 80, relating to application of internal revenue laws, effective date, and related provisions.

“(D) CHAPTER 28 AND SUBTITLE D OF 1939 CODE.—Except as otherwise provided in subparagraphs (B) and (C), the provisions of chapter 28 and of subtitle D of the Internal Revenue Code of 1939 shall remain in effect with respect to taxes imposed by the Internal

Revenue Code of 1939. "(7) OTHER PROVISIONS.-If the effective date of any provision of the Internal Revenue Code of 1954 is not otherwise provided in this section or in any other section of this title, such provision shall take effect on the day after the date of enactment of this title. If the repeal of any provision of the Internal Revenue Code of 1939 is not otherwise provided by this section or by any other section of this title, such provision is hereby repealed effective on the day after the date of enactment of this title. “(b) EFFECT OF REPEAL OF INTERNAL REVENUE CODE OF 1939.

(1) EXISTING RIGHTS AND LIABILITIES.—The repeal of any provision of the Internal Revenue Code of 1939 shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause, before such repeal; but all rights and liabilities under such code shall continue, and may be enforced in the same manner, as if such repeal had not been made.

“(2) EXISTING OFFICES.—The repeal of any provision of the Internal Revenue Code of 1939 shall not abolish, terminate, or otherwise change

“(A) any internal revenue district,
"(B) any office, position, board, or committee, or

"(C) the appointment or employment of any officer or employee, existing immediately preceding the enactment of this title, the continuance of which is not manifestly inconsistent with any provision of this title, but the same shall continue unless and until changed by lawful authority.

(3) EXISTING DELEGATIONS OF AUTHORITY.-Any delegation of authority made pursuant to the provisions of Reorganization Plan Numbered 26 of 1950 or Reorganization Plan Numbered 1 of 1952, including any redelegation of authority made pursuant to any such delegation of authority, and in effect under the Internal Revenue Code of 1939 immediately preceding the enactment of this title shall, notwithstanding the repeal of such code, remain in effect for purposes of this title, unless distinctly inconsistent or manifestly incompatible with the provisions of this title. 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.

"(c) CRIMES AND FORFEITURES.—All offenses committed, and all penalties or forfeitures incurred, under any provision of law hereby repealed, may be prosecuted and punished in the same manner and with the same effect as if this title had not been enacted.

"(d) PERIODS OF LIMITATION.-All periods of limitation, whether applicable to civil causes and proceedings, or to the prosecution of offenses, or for the recovery of penalties or forfeitures, hereby repealed shall not be affected thereby, but all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising, or acts done or committed, prior to said repeal, may be commenced and prosecuted within the same time as if this title had not been enacted.

“(e) REFERENCE TO OTHER PROVISIONS.-For the purpose of applying the Internal Revenue Code of 1939 or the Internal Revenue Code of 1954 to any period, any reference in either such code to another provision of the Internal Revenue Code of 1939 or the Internal Revenue Code of 1954 which is not then applicable to such period shall be deemed a reference to the corresponding provision of the other code which is then applicable to such period.”

902 Section 7852, which has not been amended, provides as follows (68A Stat. 922–923): "SEC. 7852. OTHER APPLICABLE RULES.

“(a) SEPARABILITY CLAUSE.-If any provision of this title, or the application thereof to any person or circumstances, is held invalid, the remainder of the title, and the application of such provision to other persons or circumstances, shall not be affected thereby. [Footnote 902 continued on following page]

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