Pub. L. 86-346, tit. II, sec. 202

Sec. 202. Section 4(a) of the Public Debt Act of 1941, as amended (31 U.S.C., sec. 742a), is amended by striking out “under the Internal Revenue Code, or laws amendatory or supplementary thereto” and inserting in lieu thereof “except as provided under the Internal Revenue Code of 1954”.