(c) PREPARATION AND DISTRIBUTION OF REGULATIONS, FORMS, STAMPS, AND OTHER MATTERS.-The Secretary shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue.

*

SEC. 7851. APPLICABILITY OF REVENUE LAWS.

(a) GENERAL RULES.-Except as otherwise provided in any section of this title

(1) SUBTITLE A.

(A) Chapters 1, 2, 4, and 6 of this title shall apply only with respect to taxable years beginning after December 31, 1953, and ending after the date of enactment of this title, and with respect to such taxable years, chapters 1 (except sections 143 and 144) and 2, and section 3801, of the Internal Revenue Code of 1939 are hereby repealed.

(C) Any provision of subtitle A of this title the applicability of which is stated in terms of a specific date (occurring after December 31, 1953), or in terms of taxable years ending after a specific date (occurring after December 31, 1953), shall apply to taxable years ending after such specific date. Each such provision shall, in the case of a taxable year subject to the Internal Revenue Code of 1939, be deemed to be included in the Internal Revenue Code of 1939, but shall be applicable only to taxable years ending after such specific date. The provisions of the Internal Revenue Code of 1939 superseded by provisions of subtitle A of this title the applicability of which is stated in terms of a specific date (occurring after December 31, 1953) shall be deemed to be included in subtitle A of this title, but shall be applicable only to the period prior to the taking effect of the corresponding provision of subtitle A.

(3) SUBTITLE C.-Subtitle C of this title shall apply only with respect to remuneration paid after December 31, 1954, except that chapter 22 of such subtitle shall apply only with respect to remuneration paid after December 31, 1954, which is for services performed after such date. Chapter 9 of the Internal Revenue Code of 1939 is hereby repealed with respect to remuneration paid after

December 31, 1954, except that subchapter B of such chapter (and subchapter E of such chapter to the extent it relates to subchapter B) shall remain in force and effect with respect to remuneration paid after December 31, 1954, for services performed on or before such date.

(e) REFERENCE TO OTHER PROVISIONS.-For the purpose of applying the Internal Revenue Code of 1939 or the Internal Revenue Code of 1954 to any period, any reference in either such code to another provision of the Internal Revenue Code of 1939 or the Internal Revenue Code of 1954 which is not then applicable to such period shall be deemed a reference to the corresponding provision of the other code which is then applicable to such period.

SEC. 7852. OTHER APPLICABLE RULES.

(b) REFERENCE IN OTHER LAWS TO INTERNAL REVENUE CODE OF 1939. Any reference in any other law of the United States or in any Executive order to any provision of the Internal Revenue Code of 1939 shall, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, be deemed also to refer to the corresponding provision of this title.

Emergency Unemployment Compensation Act of 1974, as Amended

(Public Law 93-572)

AN ACT To provide a program of emergency unemployment compensation

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

Short Title

Section 101. This Act may be cited as the "Emergency Unemployment Compensation Act of 1974".

Federal-State Agreements

Sec. 102. (a) Any State, the State unemployment compensation law of which is approved by the Secretary of Labor (hereinafter in this Act referred to as the "Secretary") under section 3304 of the Internal Revenue Code of 1954 which desires to do so, may enter into and participate in an agreement with the Secretary under this Act, if such State law contains (as of the date such agreement is entered into) a requirement that extended compensation be payable thereunder as provided by the Federal-State Extended Unemployment Compensation Act of 1970. Any State which is a party to an agreement under this Act may, upon providing thirty days' written notice to the Secretary, terminate such agreement.

(b) Any such agreement shall provide that the State agency of the State will make payments of emergency compensation

(1) to individuals who

(A) (i) have exhausted all rights to regular compensation under the State law;

(ii) have exhausted all rights to extended compensation, or are not entitled thereto, because of the ending of their eligibility period for extended compensation, in such State;

(B) have no rights to compensation (including both regular compensation and extended compensation) with respect to a week under such law or any other State unemployment compensation law or to compensation under any other Federal law; and

1 Public Law 93-572 has been amended by Public Laws 94-12 and 94-45.

(C) are not receiving compensation with respect to such week under the unemployment compensation law of Canada,1 (2) for any week of unemployment which—

(A) begins in

(i) an emergency benefit period (as defined in subsection (c) (3)), and

(ii) the individual's period of eligibility (as defined in section 105 (2)); or

(B) begins in an individual's additional eligibility period (as defined in section 105 (4)).2

(c) (1) For purposes of subsection (b)(1) (A), an individual shall be deemed to have exhausted his rights to regular compensation under a State law when

(A) no payments of regular compensation can be made under such law because such individual has received all regular compensation available to him based on employment or wages during his base period; or

(B) his rights to such compensation have been terminated by reason of the expiration of the benefit year with respect to which such rights existed.

(2) For purposes of subsection (b) (1) (B), an individual shall be deemed to have exhausted his rights to extended compensation under a State law when no payments of extended compensation under a State law can be made under such law because such individual has received all the extended compensation available to him from his extended compensation account (as established under State law in accordance with section 202 (b) (1) of the Federal-State Extended Unemployment Compensation Act of 1970).

(3)(A)(i) For purposes of subsection (b) (2) (A), in the case of any State, an emergency benefit period

(I) shall begin with the third week after a week for which there is a State "emergency on" indicator; and

(II) shall end with the third week after the first week for which there is a State "emergency off" indicator.

(ii) In the case of any State, no emergency benefit period shall last for a period of less than 26 consecutive weeks, and no emergency benefit period which began prior to January 1, 1976, shall end prior to such date.3

1 Subparagraph (C) was amended by section 116(d)(3) of P.L. 94-566.

2 Paragraph (2) was amended by Public Law 94-45 effective with respect to compensation for weeks of unemployment beginning on or after January 1, 1976. Prior to that date, paragraph (2) reads:

"(2) for any week of unemployment which begins in-

(A) an emergency benefit period (as defined in subsection (c)(3)): and (B) the individual's period of eligibility (as defined in section 105(b))." Public Law 94-45 added the words ". and no emergency benefit period which began prior to January 1, 1976. shall end prior to such date" effective with respect to compensation for weeks of unemployment beginning on or after January 1, 1976.