Pub. L. 95-30, tit. II, sec. 201
EXTENSION OF CERTAIN CORPORATE INCOME TAX REDUCTIONS.
SEC. 201. EXTENSION OF CERTAIN CORPORATE INCOME TAX REDUCTIONS. The following provisions are each amended by striking out “December 31, 1977” and inserting in lieu thereof “December 31, 1978” and by striking out “January 1, 1978” and inserting in lieu thereof “January 1, 1979”: (1) section 11(b) (relating to normal tax); (2) section 11(d) (relating to surtax exemption); (3) section 821(a)(1) (relating to mutual insurance companies) ; and (4) section 821(c) (1) (A) (relating to alternative tax for certain small companies).