An Act to amend the Internal Revenue Code of 1954 to provide for a distribution deduction for certain cemetery perpetual care fund, to modify the effective dates of certain provision of the Tax Reform Act of 1976, and for other purposes.
PL 94-528 (H.R.1142), enacted 10/17/1976

PUBLIC LAW 94-528—OCT. 17, 1976 
90 STAT. 24SS 
Public Law 94-528 
94th Congress 
An Act 
To amend the Internal Revenue Code of 1954 to provide for a distribution 
Oct. 17, 1976 
deduction for certain cemetery perpetual care fund, to modify the effective 
[H.R. 1142] 
dates of certain provision of the Tax Reform Act of 1976, and for other 
purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United 
States 
of America 
in Congress assembled, 
That (a) section Taxes. 
642 of the Internal Revenue Code of 1954 (relating to special rules 
Cemetery 
for credits and deductions of estates and trusts) is amended by redes- 
perpetual care 
ignating subsection (j) as subsection (k) and by adding after sub- W^^fcp fuio 
section (i) the following new subsection: 
"(j) 
CERTAIN 
DISTRIBUTIOXS 
BY 
CEMETERY 
PERPETUAL 
CARE 
FUNDS.—In the case of a cemetery perpetual care fund which— 
"(1) was created pursuant to local law by a taxable cemetery 
corporation for the care and maintenance of cemetery property, 
and 
"(2) is treated for the taxable year as a trust for purposes of 
this subchapter, 
any amount distributed by such fund for the care and maintenance 
of gravesites which have been purchased from the cemetery corpora-
tion before the beginning of the taxable year of the trust and with 
respect to which there is an obligation to furnish care and maintenance 
shall be considered to be a distribution solely for purposes of sections 
651 and 661, but only to the extent that the aggregate amount so 26 USC 651, 
distributed during the taxable year does not exceed $5 multiplied 661. 
by the aggregate number of such gravesites.". 
(b) EFFECTIVE DATE.—The amendments made by subsection (a) 
26 USC642 note, 
shall take effect on October 1, 1977, and shall apply to amounts dis-
tributed during taxable years ending after December 31, 1963. 
SEC. 2. (a) Subsection (d) of section 1204 of the Tax Reform Act 
of 1976 (relating to jeopardy and termination assessments) is amended Ante, p. 1695. 
by striking out "December 31, 1976" and inserting in lieu thereof 
"February 28, 1977". 
(b) Subsection (c) of section 1205 of the Tax Reform Act of 1976 Ante, p. 1699. 
(relating to administrative summons) is amended by striking out 
"December 31,1976" and inserting in lieu thereof "February 28,1977". 
(c) Subsection (e) of section 1209 of the Tax Reform Act of 1976 Ante, p. 1709. 
(relating to minimum exemption from levy for wages, salary, and 
other income) is amended by striking out "December 31, 1976" and 
inserting in lieu thereof "February 28,1977". 
(d) Subsection (c) of section 7809 of the Internal Revenue Code 
of 1954 (relating to deposit of collections) is amended— 
26 USC 7809. 
90 STAT. 2484 
PUBLIC LAW 94-528—OCT. 17, 1976 
26 use 6110. 
Effective date. 
Ante, p. 1520. 
(1) by striking out '"and" at the end of paragraph (2) thereof; 
(2) by striking out the comma at the end of paragraph (3) 
thereof and inserting in lieu thereof a semicolon and "and"; and 
(3) by adding at the end of paragraph (3) thereof the follow-
ing new paragraph: 
"(4) work or services performed (including materials sup-
plied) pursuant to section 6110 (relating to public inspection 
of written determinations),", 
(e) The amendments made by this section shall take effect on the 
date of the enactment of the Tax Reform Act of 1976. 
Approved October 17, 1976. 
•>«'•..;.,'";i.S,'ll ':<' 
LEGISLATIVE HISTORY: 
HOUSE REPORT No. 94-1344 (Coram, on Ways and Means). 
SENATE REPORT No. 94-1317 (Coram, on Finance). 
CONGRESSIONAL RECORD, Vol. 122 (1976): 
Aug. 24, considered and passed House. 
Oct. 1, considered and passed Senate, amended; 
House concurred in Senate amendments.