Pub. L. 82-183, tit. VI, sec. 608
TRANSFERS WITH INCOME RESERVED.
SEC. 608. TRANSFERS WITH INCOME RESERVED. Section 7 (b) of the Act entitled “An Act to amend certain provisions of the Internal Revenue Code”, approved October 25, 1949 (63 Stat. 895), is hereby amended by striking out “January 1, 1950” and inserting in lieu thereof “January 1, 1951”.