Washington : Government Printing Office
|Public Law 85-859||Excise Tax Technical Changes Act of 1958.|
|Public Law 85-859||1277|
|Sec. 119||26 U. S. C. 4061-4226.|
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
(a) SHORT TITLE.—This Act may be cited as the "Excise Tax Technical Changes Act of 1958".
(b) AMENDMENT OF 1954 CODE.—Whenever in this Act an amendment or repeal is expressed in terms of an amendment to or repeal of a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
(c) EFFECTIVE DATE.—Except as otherwise provided, the amendments and repeals made by title I of this Act shall take effect on the first day of the first calendar quarter which begins more than 60 days after the date on which this Act is enacted. For effective dates of amendments made by title II of this Act, see section 210.
(a) IN GENERAL.—Chapter 32 (manufacturers excise taxes) is amended by striking out sections 4220 to 4225, inclusive, and by inserting after section 4219 the following:
"No tax shall be imposed under this chapter on any article of native Indian handicraft manufactured or produced by Indians on Indian reservations, or in Indian schools, or by Indians under the jurisdiction of the United States Government in Alaska."
Approved, September 2, 1958.