macadeliccc/US-FederalLaws huggingface dataset:
An Act to amend the Tariff Act of 1939 to grant to the transferee of merchandise in bonded warehouse the right to administrative review of customs decisions
PL 91-685 (H.R.19391), enacted 01/12/1971

84 STAT. ] 
PUBLiC L
A
W 91-685-JAN. 12, 1971 
2069 
"(B) for purposes of applying subsection (a)(2), the 
amount of such dividends bears to the amount of the 
accumulated profits (as defined in subsection (c) (1) (B)) of 
such third foreign corporation from which such dividends 
were paid. 
"(3) For purposes of this subpart, subsection (b) (1) shall not 
apply unless the percentage of voting stock owned by the domestic 
corporation in the first foreign corporation and the percentage of 
voting stock owned by the first foreign corporation in the second 
foreign corporation when multiplied together equal at least 5 per-
cent, and for purposes of this subpart, subsection (b) (2) shall not 
apply unless the percentage arrived at for purposes of applying 
subsection (b) (1) when multiplied by the percentage of voting 
stock owned by the second foreign corporation in the third foreign 
corporation is equal to at least 5 percent." 
SEC. 2. Section 902(c) (1) of the Internal Revenue Code of 1954 is 
amended— 
(1) by striking out "subsections (a) (1) and (b) (1)," in sub-
paragraph (A) and inserting in lieu thereof the following: "sub-
sections (a) (1), (b) (1) (A), and (b) (2) (A),"; and 
(2) by striking out "subsections (a) (2) and (b) (2)," in sub-
paragraph (B) and inserting in lieu thereof the following: "sub-
sections (a) (2), (b) (1) (B),and (b) (2) (B),". 
SEC. 3. The amendments made by this Act shall apply with respect 
to all taxable years of domestic corporations, ending after the date of 
enactment of this Act, but only in respect of dividends paid by one cor-
poration to another corporation after the date of the enactment of this 
Act. 
Approved January 12, 1971. 
76 Stat. 1000. 
26 u s e 902. 
Public Law 91-685 
AN ACT 
To amend the Tariff Act of 1930 to grant to the transferee of merchandise in 
bonded warehouse the right to administrative review of customs decisions. 
January 12, 1971 
[H. R. 19391] 
Be it enacted hy the SeTiate and House of Representatives of the 
United States of America in Congress assembled^ That section 557 (b) 
of the Tariff Act of 1930 (19 U.S.C. 1557(b)) is amended by striking 
out the fourth, fifth, and sixth sentences and inserting in lieu thereof 
the following: "The transferee shall also have the right to receive all 
lawful refunds of money paid by him to the United States with respect 
to the merchandise the subject of the transfer, and shall have the right 
to file a protest under section 514 of this Act to the same extent that 
such right would have been available to the transferor. Notice of 
liquidation shall be given to the transferee in the form and manner 
prescribed by the Secretary of the Treasury." 
SEC. 2. The amendment made by the first section of this Act shall 
apply with respect to articles entered for warehousing on or after the 
date of the enactment of this Act. 
Approved January 12, 1971. 
Merchandise 
transferee, pro-
test right. 
67 Stat. 519. 
Ante, 
p. 284,,
An Act to amend section 905 of the Tax Reform Act of 1969
PL 91-675 (H.R.17984), enacted 01/12/1971

84 STAT. ] 
PUBLIC LAW 91-675-JAN. 12, 1971 
2059 
Public Law 91-675 
A N A C T 
January 12, 1971 
To amend section 905 of the Tax Reform Act of 1969. 
[H. R. 17984] 
Tax Reform Act 
of 1969, amend-
ment. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That subsection (c) 
of section 905 of the Tax Reform Act of 1969 (Public Law 91-172) 
is hereby amended as follows: 
83 stat. 714. 
(a) in paragraph (1) strike out "(2) and (3)" and insert in 
^^ ^^^ ^""''*^ 
lieu thereof "(2), (3), (4), and (5)"; and 
(b) at the end of such subsection add the following new 
paragraphs : 
"(4) The amendments made by subsections (a) and (b) shall 
not apply to a distribution by a corporation of property (held on 
December 1,1969, by the distributing corporation or a corporation 
which was a wholly owned subsidiary of the distributing corpora-
tion on such date) in redemption of stock outstanding on Novem-
ber 30, 1969, which is redeemed and canceled before July 31, 
1971, if— 
"(A) such redemption is pursuant to a resolution adopted 
before November 1,1969, by the Board of Directors authoriz-
ing the redemption of a specific amount of stock constituting 
more than 10 percent of the outstanding stock of the corpora-
tion at the time of the adoption of such resolution; and 
"(B) more than 40 percent of the stock authorized to be 
redeemed pursuant to such resolution was redeemed before 
December 30, 1969, and more than one-half of the stock so 
redeemed was redeemed with property other than money. 
"(5) The amendments made by subsections (a) and (b) shall 
not apply to a distribution of stock by a corporation organized 
prior to December 1,1969, for the principal purpose of providing 
an equity participation plan for employees of the corporation 
whose stock is being distributed (hereinafter referred to as the 
'employer corporation') if— 
" (A) the stock being distributed was owned by the distrib-
uting corporation on November 30,1969, 
"(B) the stock being redeemed was acquired before Jan-
uary 1, 1973, pursuant to such equity participation plan by 
the shareholder presenting such stock for redemption (or by 
a predecessor of such shareholder), 
"(C) the employment of the shareholder presenting the 
stock for redemption (or the predecessor of such share-
holder) by the employer corporation commenced before 
January 1,1971, 
"(D) at least 90 percent in value of the assets of the dis-
tributing corporation on November 30, 1969, consisted of 
common stock of the employer corporation, and 
^' (E) at least 50 percent of the outstanding voting stock of 
the employer corporation is owned by the distributing corpo-
ration at any time within the nine-year period ending one 
year before the date of such distribution." 
Approved January 12, 1971.
An Act to amend item 709.10 of the Tariff Schedules of the United States to provide that the rate of duty on parts of stethoscopes shall be the same as the rate on stethoscopes
PL 91-655 (H.R.7311), enacted 01/05/1971

84 STAT. ] 
PUBLIC LAW 91-655-JAN. 5, 1971 
1945 
and the duties accruing thereon duly paid; and if such owner or 
master shall refuse to take such oath, or take it falsely, the vessel 
shall be seized and forfeited. 
"(c) In the case of any vessel designed and used primarily for pur-
poses other than transporting passengers or property in the foreign 
or coasting trade which arrives in a port of the United States two 
years or more after its last departure from a port of the United States, 
the duties imposed by this section shall apply only with respect to 
(1) fish nets and netting, and (2) other equipments, and parts thereof, 
and repair parts and materials purchased, or repairs made, during 
the first six months after the last departure of such vessel from a port 
of the United States." 
SEC. 2. (a) The amendment made by the first section of this Act shall 
apply with respect to entries made in connection with arrivals of 
vessels on or after the date of the enactment of this Act. 
(b) Upon request therefor filed with the customs officer concerned 
on or before the ninetieth day after the date of the enactment of this 
Act, any entry in connection with the arrival of a vessel used primarily 
for the catching of shrimp— 
(1) which was made after January 1,1969, and before the date 
of the enactment of this Act, and 
(2) with respect to which there would have been no duty if the 
amendment made by the first section of this Act applied to such 
shall, notwithstanding the provisions of section 514 of the Tariff Act 
of 1930 or any other provision of law, be liquidated or reliquidated as 
though such entry had been made on the day after the date of the 
enactment of this Act. 
SEC. 3. Effective with respect to entries made in connection with 
arrivals of vessels on or after the date of the enactment of this Act 
(or treated under section 2 as made on the day after such date), 
sections 3114 and 3115 of the Revised Statutes of the United States 
(19 U.S.C. 257 and 258) are repealed. 
Approved January 5, 1971. 
Shrimp 
,'essels. 
Ante, p. 284. 
Repeals. 
Public Law 91-655 
AN ACT 
i\iy 
±\y^ X 
Januarys, 1971 
To amend item 70!).10 of the Tariff Schedules of the United States to provide that 
[H. R. 7311] 
the rate of duty on parts of stethoscopes shall be the same as the rate on 
stethoscopes. 
Be it enacted by the Senate and House of Representatires 
of the 
United States of America m Congress assembled^ That (a) the article 
description for item 709.10 of the Tariff Schedules of the United States 
(19 U.S.C. 1202) is amended to read as follows: "Percussion hammers, 
stethoscopes, and parts of stethoscopes"'. 
(b) The amendment made by subsection (a) shall apply with 
respect to articles entered, or withdrawn from warehouse, for con-
sumption after the date of the enactment of this Act. 
Approved January 5, 1971. 
stethoscope 
parts. 
Duty. 
77A Stat. 342; 
79 Stat. 945.
An Act to change the name of certain projects for navigation and other purposes on the Arkansas River
PL 91-649 (H.R.13493), enacted 01/05/1971

84 STAT. ] 
PUBLIC LAW 91-649-JAN. 5, 1971 
192:9 
METHOD OF PAYMENT 
SEC. 512. Payments under this Act may be made in installments, and 
in advance or by way of reimbursement, as the Commission may 
determine, with necessary adjustments on account of overpayments 
or imderpayments. 
EFFECTIVE DATE OF GRANT PROVISIONS 
SEC. 513. Grant provisions of this Act shall become effective one 
hundred and eighty days following the date of enactment of this Act. 
Approved January 5, 1971. 
Public Law 91-649 
AN ACT 
To change the name of certain projects for navigation and other purposes on the 
Arkansas River. 
January 5, 1971 
[H.R. 13493] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That (a) the Arkan-
sas River navigation and comprehensive development project author-
ized by the Act entitled "An Act authorizing the construction of certain 
public works on rivers and harbors for flood control, and for other 
purposes", approved June 28, 1938 (52 Stat. 1215), as amended and 
supplemented, shall be known and designated hereafter as the McClel-
lan-Kerr Arkansas River navigation system. 
(b) Lock and dam number 1, Arkansas, on the Arkansas Post Canal 
approximately two thousand feet from the White River shall be 
known and designated hereafter as the Norrell lock and dam. 
(c) The canal connecting the White River at river mile 10 with the 
Arkansas River at river mile 41.6 shall be known and designated here-
after as the Arkansas Post Canal. 
(d) The water area on the Arkansas River, main channel, created by 
the cutoff at Boyds Point and a closure at the upstream end of the 
former channel, at Pine Bluff, Arkansas, shall be known and desig-
nated hereafter as Lake Langhofer. 
(e) Lock and dam number 7, Arkansas River at Little Rock, 
Arkansas, shall be known and designated hereafter as Murray lock 
and dam. 
(f) Lock and dam number 8, Arkansas River at Conway, Arkansas, 
shall be known and designated hereafter as Toad Suck Ferry lock and 
dam. 
(g) Lock and dam number 10, Arkansas River in the vicinity of 
Russellville and Dardanelle, Arkansas, shall be known and designated 
hereafter as Dardanelle lock and dam, and the reservoir created by 
Dardanelle Dam shall be known and designated hereafter as Lake 
Dardanelle. 
(h) The public overlook on the left descending river bank approxi-
mately one thousand six hundred feet upstream of Dardanelle Dam 
shall be known and designated hereafter as Caudle Overlook. 
SEC. 2. Any law, regulation, map, document, or record of the United 
States in w^hich any project, lock, dam, reservoir, canal, or overlook 
named in this Act is referred to, shall be held to refer to such project, 
lock, dam, reservoir, canal, or overlook by the name designated for it 
by this Act. 
Approved January 5, 1971. 
McClellan-Kew 
Arkansas River 
navigation sys> 
tem< 
Designation.
An Act to change the name of the West Branch Dam and Reservoir, Mahoning River, Ohio, to the Michael J. Kirwan Dam and Reservoir
PL 91-639 (H.R.18858), enacted 12/31/1970

84 STAT. ] 
PUBLIC LAW 91-641-DEC. 31, 1970 
1879 
Public Law 91-639 
AN ACT 
December 31,1970 
To change the name of the West Branch Dam and Reservoir, Mahoning River, 
[H.R. 18858] 
Ohio, to the Michael J. Kirwan Dam and Reservoir. 
Be it enacted hy the Senate and House of Representatwes 
of the 
United States of America in Congress assembled^ That the West 
Michaei j . 
Branch Dam and Eeservoir, Mahoning River, Ohio, authorized by Re'^TLrvoir!"' °" 
section 203 of the River and Harbor Act of 1958 (72 Stat. 297), shall 
Designation. 
hereafter be known as the Michael J. Kirwan Dam and Reservoir, 
and any law, regulation, document, or record of the United States in 
which such project is designated or referred to shall be held to refer 
to such project under and by the name of "Michael J. Kirwan Dam 
and Reservoir". 
Approved December 31, 1970. 
Public Law 91-640 
AN A P T 
j^i>i rt.^^ J. 
December 3 1 , 1970 
To officially designate the Totten Trail Pumping Station. 
[H. R. 3107] 
Be it enacted hy the Semite and House of Representatives 
of the 
United States of America in Congress assembled^ That the pumping 
Totten xraii 
station at the Snake Creek arm of the reservoir formed by Garrison ^'^"'e^'/^nftTon!"' 
Dam, North Dakota, shall hereafter be known as the Totten Trail 
Pumping Station. 
SEC. 2. Any laws, regulations, documents, or records of the United 
States in which such pumping station is designated or referred to shall 
be held to refer to such pumping station under and by the name of 
"Totten Trail Pumping Station". 
Approved December 31, 1970. 
Public Law 91-641 
J O I N T R E S O L U T I O N 
December 31,1970 
To extend the time for the proclamation of marketing quotas for hurley tobacco 
fs. j . Res. 249] 
for the three marketing years beginning October 1,1971. 
Resolved hy the Senate and House of Representatives 
of the United 
States of America in Congress assembled, That, notwithstanding any 
other provision of law, the Secretary of Agriculture may defer until 
March 1,1971, any proclamation under section 312 of the Agricultural 
Adjustment Act of 1938, as amended, with respect to national market- 
f^„t*^*; ffj 
ing quotas for burley tobacco for the three marketing years beginning 
^ """ ' '" 
October 1,1971. 
Approved December 31, 1970. 
Tobacco market-
ing quotas. 
7 u s e 1312.
An Act to authorize the naming of the reservoir to be created by the Little Goose lock and dam, Snake River, Wash., in honor of the late Dr. Enoch A. Bryan
PL 91-638 (H.R.13862), enacted 12/31/1970

1878 
PUBLIC LAW 91-636-DEC. 31, 1970 
[84 STAT. 
Public Law 91-636 
December 31, 1970 
AN A C T 
[H. R. 8933] 
To provide that the lock and dam referred to as the "Jackson lock and dam" on 
the Tombigbee River, Alabama, shall hereafter be known as the Coffeeville 
lock and dam. 
Be it enacted hy the Senate and House of Representatives 
of the 
D
c
k anriim 
la ^'^^^^^ Stutes of America in Congress assembled, That the Jackson 
''DeTi^nau^A. ^' lock aiid daiii on the Tombigbee Eiver, Alabama, shall hereafter be 
known and designated as the "Coffeeville lock and dam". Any law, 
regulation, map, or record of the United States in which such lock 
and dam is referred to shall be held and considered to refer to such 
lock and dam by the name of the "Coffeeville lock and dam". 
Approved December 31, 1970. 
Public Law 91-637 
December 31,1970 
AN A C T 
[H.R. 12564] 
To rename a pool of the Cross Florida Barge Canal "Lake Ocklawaha". 
Be it enacted hy the Senate and House of Reiyresentatives of the 
Lake Ocklawaha. United States of America in Congress assembled^ That the Rodman 
Designation, 
Pool, or impoundagc, of the Cross Florida Barge Canal shall, after 
the date of enactment of this Act, be known and designated as "Lake 
Ocklawaha". Any law, regulation, map, document, or record of the 
United States in which such pool, reservoir, or impoundage is referred 
to shall be held and considered to refer to such pool, reservoir, or 
impoundage as "Lake Ocklawaha." 
Approved December 31, 1970. 
Public Law 91-638 
AN ACT 
December 31, 1970 
[H.R. 13862] 
To authorize the naming of the reservoir to be created by the Little Goose lock 
and dam, Snake River, Washington, in honor of the late Doctor Enoch A. 
Bryan. 
Be it enacted hy the Senate and House of Representatives 
of the 
Desf n^on" 
United States of Amenca in Congress assembled, That the reservoir 
to be created by the Little Goose lock and dam on the Snake River 
in Washington shall be known and designated as Lake Bryan. Any 
law, regulation, document, or record of the L^nited States in which 
such reservoir is designated or referred to under the name of Little 
Goose Reservoir, shall be held to refer to such body of water under 
and by the name of Lake Bryan. 
Approved December 31, 1970.
An Act to rename a pool of the Cross Florida Barge Canal ""Lake Ocklawaha"".
PL 91-637 (H.R.12564), enacted 12/31/1970

1878 
PUBLIC LAW 91-636-DEC. 31, 1970 
[84 STAT. 
Public Law 91-636 
December 31, 1970 
AN A C T 
[H. R. 8933] 
To provide that the lock and dam referred to as the "Jackson lock and dam" on 
the Tombigbee River, Alabama, shall hereafter be known as the Coffeeville 
lock and dam. 
Be it enacted hy the Senate and House of Representatives 
of the 
D
c
k anriim 
la ^'^^^^^ Stutes of America in Congress assembled, That the Jackson 
''DeTi^nau^A. ^' lock aiid daiii on the Tombigbee Eiver, Alabama, shall hereafter be 
known and designated as the "Coffeeville lock and dam". Any law, 
regulation, map, or record of the United States in which such lock 
and dam is referred to shall be held and considered to refer to such 
lock and dam by the name of the "Coffeeville lock and dam". 
Approved December 31, 1970. 
Public Law 91-637 
December 31,1970 
AN A C T 
[H.R. 12564] 
To rename a pool of the Cross Florida Barge Canal "Lake Ocklawaha". 
Be it enacted hy the Senate and House of Reiyresentatives of the 
Lake Ocklawaha. United States of America in Congress assembled^ That the Rodman 
Designation, 
Pool, or impoundagc, of the Cross Florida Barge Canal shall, after 
the date of enactment of this Act, be known and designated as "Lake 
Ocklawaha". Any law, regulation, map, document, or record of the 
United States in which such pool, reservoir, or impoundage is referred 
to shall be held and considered to refer to such pool, reservoir, or 
impoundage as "Lake Ocklawaha." 
Approved December 31, 1970. 
Public Law 91-638 
AN ACT 
December 31, 1970 
[H.R. 13862] 
To authorize the naming of the reservoir to be created by the Little Goose lock 
and dam, Snake River, Washington, in honor of the late Doctor Enoch A. 
Bryan. 
Be it enacted hy the Senate and House of Representatives 
of the 
Desf n^on" 
United States of Amenca in Congress assembled, That the reservoir 
to be created by the Little Goose lock and dam on the Snake River 
in Washington shall be known and designated as Lake Bryan. Any 
law, regulation, document, or record of the L^nited States in which 
such reservoir is designated or referred to under the name of Little 
Goose Reservoir, shall be held to refer to such body of water under 
and by the name of Lake Bryan. 
Approved December 31, 1970.
An Act to provide that the lock and dam referred to as the ""Jackson lock and dam"" on the Tombigbee River, Ala., shall hereafter be known as the Coffeeville lock and dam
PL 91-636 (H.R.8933), enacted 12/31/1970

1878 
PUBLIC LAW 91-636-DEC. 31, 1970 
[84 STAT. 
Public Law 91-636 
December 31, 1970 
AN A C T 
[H. R. 8933] 
To provide that the lock and dam referred to as the "Jackson lock and dam" on 
the Tombigbee River, Alabama, shall hereafter be known as the Coffeeville 
lock and dam. 
Be it enacted hy the Senate and House of Representatives 
of the 
D
c
k anriim 
la ^'^^^^^ Stutes of America in Congress assembled, That the Jackson 
''DeTi^nau^A. ^' lock aiid daiii on the Tombigbee Eiver, Alabama, shall hereafter be 
known and designated as the "Coffeeville lock and dam". Any law, 
regulation, map, or record of the United States in which such lock 
and dam is referred to shall be held and considered to refer to such 
lock and dam by the name of the "Coffeeville lock and dam". 
Approved December 31, 1970. 
Public Law 91-637 
December 31,1970 
AN A C T 
[H.R. 12564] 
To rename a pool of the Cross Florida Barge Canal "Lake Ocklawaha". 
Be it enacted hy the Senate and House of Reiyresentatives of the 
Lake Ocklawaha. United States of America in Congress assembled^ That the Rodman 
Designation, 
Pool, or impoundagc, of the Cross Florida Barge Canal shall, after 
the date of enactment of this Act, be known and designated as "Lake 
Ocklawaha". Any law, regulation, map, document, or record of the 
United States in which such pool, reservoir, or impoundage is referred 
to shall be held and considered to refer to such pool, reservoir, or 
impoundage as "Lake Ocklawaha." 
Approved December 31, 1970. 
Public Law 91-638 
AN ACT 
December 31, 1970 
[H.R. 13862] 
To authorize the naming of the reservoir to be created by the Little Goose lock 
and dam, Snake River, Washington, in honor of the late Doctor Enoch A. 
Bryan. 
Be it enacted hy the Senate and House of Representatives 
of the 
Desf n^on" 
United States of Amenca in Congress assembled, That the reservoir 
to be created by the Little Goose lock and dam on the Snake River 
in Washington shall be known and designated as Lake Bryan. Any 
law, regulation, document, or record of the L^nited States in which 
such reservoir is designated or referred to under the name of Little 
Goose Reservoir, shall be held to refer to such body of water under 
and by the name of Lake Bryan. 
Approved December 31, 1970.