SHORT TITLE, ETC.

SECTION 1. SHORT TITLE, ETC. (a) Short Title.—This title may be cited as the “Technical Amendments Act of 1958”. (b) Amendment of 1954 Code.—Except as otherwise expressly provided, wherever in this title an amendment or repeal is expressed in terms of an amendment to or a repeal of a section or other provision, the reference shall be considered to be made to a provision of the Internal Revenue Code of 1954. (c) Effective Date.— Except as otherwise expressly provided— (1) amendments made by this title to subtitle A of the Internal Revenue Code of 1954 (relating to income taxes) shall apply to taxable years beginning after December 31, 1953, and ending after August 16, 1954; and (2) amendments made by this title to subtitle F of such Code (relating to procedure and administration) shall take effect as of August 17, 1954, and such subtitle, as so amended, shall apply as provided in section 7851 of the Internal Revenue Code of 1954.