Section, acts [Aug. 16, 1954, ch. 736], [68A Stat. 349]; Sept. 2, 1958, [Pub. L. 85–866, title I, § 61(a)], [72 Stat. 1648]; Dec. 30, 1969, [Pub. L. 91–172, title VIII, § 803(d)(5)], [83 Stat. 684], related to claims against the United States involving acquisition of property.
Savings Provision
[Pub. L. 94–455, title XIX, § 1951(b)(12)(B)], Oct. 4, 1976, [90 Stat. 1840], provided that: “Notwithstanding subparagraph (A) [repealing this section], if amounts received in a taxable year beginning after December 31, 1976, would have been subject to the provisions of section 1347 if received in a taxable year beginning before such date, the tax imposed by section 1 attributable to such receipt shall be computed as if section 1347 had not been repealed.”
