












                           Appendix B
                                
                          Omnibus Acts








































                         Page B - 1 of 6

                                                The Federal Zone:


Reader's Notes:























































                         Page B - 2 of 6

                                                       Appendix B


                       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).


                         Page B - 3 of 6

                                                The Federal Zone:


(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).


                         Page B - 4 of 6

                                                       Appendix B


                       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).



                         Page B - 5 of 6

                                                The Federal Zone:


(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).


                         Page B - 6 of 6
