An Act to amend section 402 of the Agricultural Trade Development Assistance Act of 1954, as amended, in order to remove certain restrictions against domestic wine under title I of such act
PL 92-42 (H.R.1161), enacted 07/01/1971

85 STAT. ] 
PUBLIC LAW 92-42-JULY 1, 1971 
99 
case under the Reiiei»:otiatioii Act of 1951 which at aiiv time was 
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1 the L nited ^>tates lax Court and which is not transierred 1211. 
to the ('ouit of Chiinis pursuant to this subsection. 
SEC. 4. THE UNITED STATES TAX COURT. 
(a) The first sentence of section 7447(c) of the Internal Revenue 
Code of 1954 (rehiting to recalling of retired judges of the United 
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States Tax Court) is amended by striking out "Any individual who 
is receiving" and inserting in lieu thereof "'At or after his retirement, 
any individual who has elected to receive''. 
(h) Section 7448(m) of such Code (relating to computation of 
75 stat. 795. 
annuities of widows of Tax Court judges) is amended by striking out 
"11/4 percent of the average annual salary received by such judge for 
judicial service and any other prior allowable service during the last 
5 years of such service prior to his death, or prior to his receiving 
retired pay under section 7447(d), whichever first occurs, multiplied 
by the sum of his years of judicial service," and inserting in lieu 
thereof "I14 percent of the average annual salary (whether judge's 
salary or compensation for other allowable service) received by such 
judge for judicial service (including periods in which he received 
retired pay under section 7447(d)) or for any other prior allowable 
service during the period of 5 consecutive years in which he received 
the largest such average annual salary, multiplied by the sum of his 
veal's of such judicial service,". 
(c)(1) The amendment made by subsection (a) shall be effective 
Effective date 
as if included in the Internal Bevenue Code of 1954 on the date of its 
enactment. Provisions having the same effect as such amendment shall 
be treated as having been included in the Internal Revenue Code of 
1939 effective on and after August 7, 1953. 
(2) The amendment made by subsection (b) shall apply only with 
respect to judges of the United States Tax Court dying on or after 
the date of the enactment of this Act. 
Approved July 1, 1971. 
Public Law 92-42 
AN ACT 
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,„,, 
July 1, 1971 
To amend section 402 of the Agricultural Trade Development and Assistance Act 
[H. R. 116I] 
of 1954, as amended, in order to remove certain restrictions against domestic 
wine under title I of such Act. 
Wine. 
Export sales. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That section 402 
of the Agricultural Trade Development and Assistance Act of 1954, expansion 
as amended (7 U.S.C. 1732), is amended by inserting after the first ®
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sentence thereof a new sentence as follows: "The foregoing proviso 
shall not be construed as prohibiting representatives of the domestic 
wine industry from j)articipatin^ in market development activities 
carried out w^ith foreign currencies made available under title I of 
this Act which have as their purpose the expansion of export sales of 
United States agricultural commodities." 
Approved July 1 , 1971. 
7 u s e 1701. 
75-432 O - 72 - 9