Pub. L. 95-30, tit. III, sec. 302
CHANGES IN TREATMENT OF INCOME EARNED ABROAD BY UNITED STATES CITIZENS LIVING OR RESIDING ABROAD.
SEC. 302. CHANGES IN TREATMENT OF INCOME EARNED ABROAD BY UNITED STATES CITIZENS LIVING OR RESIDING ABROAD.Subsection (d) of section 1011 of the Tax Reform Act of 1976 is amended by striking out “December 31, 1975” and inserting in lieu thereof “December 31, 1976”.