§ 397b. Procurement of lands

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1955

   Pub. L. 84–385 § 3 · 69 Stat. 717

   Enacted · 16 U.S.C. § 397b

   July 26, 1955, ch. 385, § 3, 69 Stat. 379

   Source evidence

   Code source credit
   July 26, 1955, ch. 385, § 3, 69 Stat. 379

   Enacted provision · exact public law section
   Sec. 3. Section 452 (a) (2) of the Internal Revenue Code of 1954 (defining the term “personal holding company”) is hereby amended by adding at the end thereof the following new sentence: “The preceding sentence shall not apply in the case of an organization or trust organized or created before July 1, 1950, if at all times on or after July 1, 1950, and before the close of the taxable year such organization or trust, has owned all of the common stock and at least 80 percent of the total number of shares of ail other classes of stock of the corporation, but only if such organization or trust is not denied 68A Stat. 168. 26 USC 504. 68A Stat. 233. 26 USC 681 (c). exemption under section 504 or an unlimited charitable deduction is not denied under section 681 (c) and, for this purpose— “(A) all income of the corporation which is available for distribution as dividends to its shareholder’s at the close of any taxable year shall be deemed to have been distributed at the close of such year whether or not any portion of such income was in fact distributed; and “(B) section 504 (a) (1) and section 681 (c) (1) shall also not apply to income attributable to property of a decedent dying before January 1, 1951, which was transferred during his lifetime to a trust or property that was transferred under his will to such trust.”

2. 1978

   Pub. L. 95–625 title III § 305 · 92 Stat. 3467

   Redesignated · 16 U.S.C. § 397b

   Pub. L. 95–625 redesignated as “Puuhonua o Honaunau National Historical Park” the park previously designated “City of Refuge National Historical Park”

   Source evidence

   Code amendment note
   Pub. L. 95–625 redesignated as “Puuhonua o Honaunau National Historical Park” the park previously designated “City of Refuge National Historical Park”.

   Enacted provision · exact public law section
   Sec. 305. name change; city of refuge national historical park The Act of July 21, 1955 (69 Stat. 376) is hereby amended 16 USC 397–397b, 397d. to redesignate the City of Refuge National Historical Park as the Puuhonua o Honaunau National Historical Park.

3. 2000

   Pub. L. 106–510 § 3(d)(1) · 114 Stat. 2363

   Substituted · 16 U.S.C. § 397b

   Pub. L. 106–510 substituted “Puʻuhonua o Ho̅naunau National Historical Park” for “Puuhonua o Honaunau National Historical Park”

   Source evidence

   Code amendment note
   Pub. L. 106–510 substituted “Puʻuhonua o Ho̅naunau National Historical Park” for “Puuhonua o Honaunau National Historical Park”.

   Enacted provision · exact public law section
   (1) In general.— The Act of July 21, 1955 (chapter 385; 69 Stat. 376), as amended by section 305 of the National 16 USC 397, 397a, 397b, 397d. Parks and Recreation Act of 1978 (92 Stat. 3477), is amended by striking “Puuhonua o Honaunau National Historical Park” each place it appears and inserting “Pu'uhonua o Hōnaunau National Historical Park”.

3 of 3 references resolved to an enrolled provision