
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7448]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                  PART I--ORGANIZATION AND JURISDICTION
 
Sec. 7448. Annuities to surviving spouses and dependent children 
        of judges
        

(a) Definitions

    For purposes of this section--
        (1) The term ``Tax Court'' means the United States Tax Court.
        (2) The term ``judge'' means the chief judge or a judge of the 
    Tax Court, including any individual receiving retired pay (or 
    compensation in lieu of retired pay) under section 7447 or under 
    section 1106 of the Internal Revenue Code of 1939 whether or not 
    performing judicial duties pursuant to section 7447(c) or pursuant 
    to section 1106(d) of the Internal Revenue Code of 1939.
        (3) The term ``chief judge'' means the chief judge of the Tax 
    Court.
        (4) The term ``judge's salary'' means the salary of a judge 
    received under section 7443(c), retired pay received under section 
    7447(d), and compensation (in lieu of retired pay) received under 
    section 7447(c).
        (5) The term ``survivors annuity fund'' means the Tax Court 
    judges survivors annuity fund established by this section.
        (6) The term ``surviving spouse'' means a surviving spouse of an 
    individual, who either (A) shall have been married to such 
    individual for at least 2 years immediately preceding his death or 
    (B) is a parent of issue by such marriage, and who has not 
    remarried.
        (7) The term ``dependent child'' means an unmarried child, 
    including a dependent stepchild or an adopted child, who is under 
    the age of 18 years or who because of physical or mental disability 
    is incapable of self-support.

(b) Election

    Any judge may by written election filed while he is a judge (except 
that in the case of an individual who is not reappointed following 
expiration of his term of office, it may be made at any time before the 
day after the day on which his successor takes office) bring himself 
within the purview of this section. In the case of any judge other than 
the chief judge the election shall be filed with the chief judge; in the 
case of the chief judge the election shall be filed as prescribed by the 
Tax Court.

(c) Survivors annuity fund

                        (1) Salary deductions

        There shall be deducted and withheld from the salary of each 
    judge electing under subsection (b) a sum equal to 3.5 percent of 
    such judge's salary. The amounts so deducted and withheld from such 
    judge's salary shall, in accordance with such procedure as may be 
    prescribed by the Comptroller General of the United States, be 
    deposited in the Treasury of the United States to the credit of a 
    fund to be known as the ``Tax Court judges survivors annuity fund'' 
    and said fund is appropriated for the payment of annuities, refunds, 
    and allowances as provided by this section. Each judge electing 
    under subsection (b) shall be deemed thereby to consent and agree to 
    the deductions from his salary as provided in this subsection, and 
    payment less such deductions shall be a full and complete discharge 
    and acquittance of all claims and demands whatsoever for all 
    judicial services rendered by such judge during the period covered 
    by such payment, except the right to the benefits to which he or his 
    survivors shall be entitled under the provisions of this section.

             (2) Appropriations where unfunded liability

        (A) In general

            Not later than the close of each fiscal year, there shall be 
        deposited in the Treasury of the United States to the credit of 
        the survivors annuity fund, in accordance with such procedures 
        as may be prescribed by the Comptroller General of the United 
        States, amounts required to reduce to zero the unfunded 
        liability (if any) of such fund. Subject to appropriation Acts, 
        such deposits shall be taken from sums available for such fiscal 
        year for the payment of amounts described in subsection (a)(4), 
        and shall immediately become an integrated part of such fund.

        (B) Exception

            The amount required by subparagraph (A) to be deposited in 
        any fiscal year shall not exceed an amount equal to 11 percent 
        of the aggregate amounts described in subsection (a)(4) paid 
        during such fiscal year.

        (C) Unfunded liability defined

            For purposes of subparagraph (A), the term ``unfunded 
        liability'' means the amount estimated by the Secretary to be 
        equal to the excess (as of the close of the fiscal year 
        involved) of--
                (i) the present value of all benefits payable from the 
            survivors annuity fund (determined on an annual basis in 
            accordance with section 9503 of title 31, United States 
            Code), over
                (ii) the sum of--
                    (I) the present values of future deductions under 
                subsection (c) and future deposits under subsection (d), 
                plus
                    (II) the balance in such fund as of the close of 
                such fiscal year.

        (D) Amounts not credited to individual accounts

            Amounts appropriated pursuant to this paragraph shall not be 
        credited to the account of any individual for purposes of 
        subsection (g).

(d) Deposits in survivors annuity fund

    Each judge electing under subsection (b) shall deposit, with 
interest at 4 percent per annum to December 31, 1947, and 3 percent per 
annum thereafter, compounded on December 31 of each year, to the credit 
of the survivors annuity fund, a sum equal to 3.5 percent of his judge's 
salary and of his basic salary, pay, or compensation for service as a 
Senator, Representative, Delegate, or Resident Commissioner in Congress, 
and for any other civilian service within the purview of section 8332 of 
title 5 of the United States Code. Each such judge may elect to make 
such deposits in installments during the continuance of his service as a 
judge in such amount and under such conditions as may be determined in 
each instance by the chief judge. Notwithstanding the failure of a judge 
to make such deposit, credit shall be allowed for the service rendered, 
but the annuity of the surviving spouse of such judge shall be reduced 
by an amount equal to 10 percent of the amount of such deposit, computed 
as of the date of the death of such judge, unless such surviving spouse 
shall elect to eliminate such service entirely from credit under 
subsection (n), except that no deposit shall be required from a judge 
for any year with respect to which deductions from his salary were 
actually made under the civil service retirement laws and no deposit 
shall be required for any honorable service in the Army, Navy, Air 
Force, Marine Corps, or Coast Guard of the United States.

(e) Investment of survivors annuity fund

    The Secretary of the Treasury shall invest from time to time, in 
interest-bearing securities of the United States or Federal farm loan 
bonds, such portions of the survivors annuity fund as in his judgment 
may not be immediately required for the payment of the annuities, 
refunds, and allowances as provided in this section. The income derived 
from such investments shall constitute a part of said fund for the 
purpose of paying annuities and of carrying out the provisions of 
subsections (g), (h), and (j).

(f) Crediting of deposits

    The amount deposited by or deducted and withheld from the salary of 
each judge electing to bring himself within the purview of this section 
for credit to the survivors annuity fund shall be credited to an 
individual account of such judge.

(g) Termination

    If the service of any judge electing under subsection (b) terminates 
other than pursuant to the provisions of section 7447 or other than 
pursuant to section 1106 of the Internal Revenue Code of 1939 or if any 
judge ceases to be married after making the election under subsection 
(b) and revokes (in a writing filed as provided in subsection (b)) such 
election, the amount credited to his individual account, together with 
interest at 4 percent per annum to December 31, 1947, and 3 percent per 
annum thereafter, compounded on December 31 of each year, to the date of 
his relinquishment of office, shall be returned to him. For the purpose 
of this section, the service of any judge electing under subsection (b) 
who is not reappointed following expiration of his term but who, at the 
time of such expiration, is eligible for and elects to receive retired 
pay under section 7447 shall be deemed to have terminated pursuant to 
said section.

(h) Entitlement to annuity

    In case any judge electing under subsection (b) shall die while a 
judge after having rendered at least 5 years of civilian service 
computed as prescribed in subsection (n), for the last 5 years of which 
the salary deductions provided for by subsection (c)(1) or the deposits 
required by subsection (d) have actually been made or the salary 
deductions required by the civil service retirement laws have actually 
been made--
        (1) if such judge is survived by a surviving spouse but not by a 
    dependent child, there shall be paid to such surviving spouse an 
    annuity beginning with the day of the death of the judge or 
    following the surviving spouse's attainment of the age of 50 years, 
    whichever is the later, in an amount computed as provided in 
    subsection (m); or
        (2) if such judge is survived by a surviving spouse and a 
    dependent child or children, there shall be paid to such surviving 
    spouse an immediate annuity in an amount computed as provided in 
    subsection (m), and there shall also be paid to or on behalf of each 
    such child an immediate annuity equal to the lesser of--
            (A) 10 percent of the average annual salary of such judge 
        (determined in accordance with subsection (m)), or
            (B) 20 percent of such average annual salary, divided by the 
        number of such children; or

        (3) if such judge leaves no surviving spouse but leaves a 
    surviving dependent child or children, there shall be paid to or on 
    behalf of each such child an immediate annuity equal to the lesser 
    of--
            (A) 20 percent of the average annual salary of such judge 
        (determined in accordance with subsection (m)), or
            (B) 40 percent of such average annual salary, divided by the 
        number of such children.

    The annuity payable to a surviving spouse under this subsection 
shall be terminable upon such surviving spouse's death or such surviving 
spouse's remarriage before attaining age 55. The annuity payable to a 
child under this subsection shall be terminable upon (A) his attaining 
the age of 18 years, (B) his marriage, or (C) his death, whichever first 
occurs, except that if such child is incapable of self-support by reason 
of mental or physical disability his annuity shall be terminable only 
upon death, marriage, or recovery from such disability. In case of the 
death of a surviving spouse of a judge leaving a dependent child or 
children of the judge surviving such spouse, the annuity of such child 
or children shall be recomputed and paid as provided in paragraph (3) of 
this subsection. In any case in which the annuity of a dependent child 
is terminated under this subsection, the annuities of any remaining 
dependent child or children, based upon the service of the same judge, 
shall be recomputed and paid as though the child whose annuity was so 
terminated had not survived such judge.

(i) Determination of dependency and disability

    Questions of dependency and disability arising under this section 
shall be determined by the chief judge subject to review only by the Tax 
Court, the decision of which shall be final and conclusive. The chief 
judge may order or direct at any time such medical or other examinations 
as he shall deem necessary to determine the facts relative to the nature 
and degree of disability of any dependent child who is an annuitant or 
applicant for annuity under this section, and may suspend or deny any 
such annuity for failure to submit to any examination so ordered or 
directed.

(j) Payments in certain cases

    (1) In any case in which--
        (A) a judge electing under subsection (b) shall die while in 
    office (whether in regular active service or retired from such 
    service under section 7447), before having rendered 5 years of 
    civilian service computed as prescribed in subsection (n), or after 
    having rendered 5 years of such civilian service but without a 
    survivor or survivors entitled to annuity benefits provided by 
    subsection (h), or
        (B) the right of all persons entitled to annuity under 
    subsection (h) based on the service of such judge shall terminate 
    before a valid claim therefor shall have been established,

the total amount credited to the individual account of such judge, with 
interest at 4 percent per annum to December 31, 1947, and 3 percent per 
annum thereafter, compounded on December 31 of each year, to the date of 
the death of such judge, shall be paid, upon the establishment of a 
valid claim therefor, to the person or persons surviving at the date 
title to the payment arises, in the following order of precedence, and 
such payment shall be a bar to recovery by any other person:
        (i) to the beneficiary or beneficiaries whom the judge may have 
    designated by a writing filed prior to his death with the chief 
    judge, except that in the case of the chief judge such designation 
    shall be by a writing filed by him, prior to his death, as 
    prescribed by the Tax Court;
        (ii) if there be no such beneficiary, to the surviving spouse of 
    such judge;
        (iii) if none of the above, to the child or children of such 
    judge and the descendents of any deceased children by 
    representation;
        (iv) if none of the above, to the parents of such judge or the 
    survivor of them;
        (v) if none of the above, to the duly appointed executor or 
    administrator of the estate of such judge; and
        (vi) if none of the above, to such other next of kin of such 
    judge as may be determined by the chief judge to be entitled under 
    the laws of the domicile of such judge at the time of his death.

Determination as to the surviving spouse, child, or parent of a judge 
for the purposes of this paragraph shall be made by the chief judge 
without regard to the definitions in subsections (a)(6) and (7).
    (2) In any case in which the annuities of all persons entitled to 
annuity based upon the service of a judge shall terminate before the 
aggregate amount of annuity paid equals the total amount credited to the 
individual account of such judge, with interest at 4 percent per annum 
to December 31, 1947, and 3 percent per annum thereafter, compounded on 
December 31 of each year, to the date of the death of such judge, the 
difference shall be paid, upon establishment of a valid claim therefor, 
in the order of precedence prescribed in paragraph (1).
    (3) Any accrued annuity remaining unpaid upon the termination (other 
than by death) of the annuity of any person based upon the service of a 
judge shall be paid to such person. Any accrued annuity remaining unpaid 
upon the death of any person receiving annuity based upon the service of 
a judge shall be paid, upon the establishment of a valid claim therefor, 
in the following order of precedence:
        (A) to the duly appointed executor or administrator of the 
    estate of such person;
        (B) if there is no such executor or administrator payment may be 
    made, after the expiration of thirty days from the date of the death 
    of such person, to such individual or individuals as may appear in 
    the judgment of the chief judge to be legally entitled thereto, and 
    such payment shall be a bar to recovery by any other individual.

(k) Payments to persons under legal disability

    Where any payment under this section is to be made to a minor, or to 
a person mentally incompetent or under other legal disability adjudged 
by a court of competent jurisdiction, such payment may be made to the 
person who is constituted guardian or other fiduciary by the law of the 
State of residence of such claimant or is otherwise legally vested with 
the care of the claimant or his estate. Where no guardian or other 
fiduciary of the person under legal disability has been appointed under 
the laws of the State of residence of the claimant, the chief judge 
shall determine the person who is otherwise legally vested with the care 
of the claimant or his estate.

(l) Method of payment of annuities

    Annuities granted under the terms of this section shall accrue 
monthly and shall be due and payable in monthly installments on the 
first business day of the month following the month or other period for 
which the annuity shall have accrued. None of the moneys mentioned in 
this section shall be assignable, either in law or in equity, or subject 
to execution, levy, attachment, garnishment, or other legal process.

(m) Computation of annuities

    The annuity of the surviving spouse of a judge electing under 
subsection (b) shall be an amount equal to the sum of 1.5 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 3 
consecutive years in which he received the largest such average annual 
salary, multiplied by the sum of his years of such judicial service, his 
years of prior allowable service as a Senator, Representative, Delegate, 
or Resident Commissioner in Congress, his years of prior allowable 
service performed as a member of the Armed Forces of the United States, 
and his years, not exceeding 15, of prior allowable service performed as 
a congressional employee (as defined in section 2107 of title 5 of the 
United States Code,\1\ and (2) three-fourths of 1 percent of such 
average annual salary multiplied by his years of any other prior 
allowable service, except that such annuity shall not exceed an amount 
equal to 50 percent of such average annual salary, nor be less than an 
amount equal to 25 percent of such average annual salary, and shall be 
further reduced in accordance with subsection (d) (if applicable). In 
determining the period of 3 consecutive years referred to in the 
preceding sentence, there may not be taken into account any period for 
which an election under section 7447(f)(4) is in effect.
---------------------------------------------------------------------------
    \1\ So in original. A closing parenthesis probably should precede 
the comma.
---------------------------------------------------------------------------

(n) Includible service

    Subject to the provisions of subsection (d), the years of service of 
a judge which are allowable as the basis for calculating the amount of 
the annuity of his surviving spouse shall include his years of service 
as a member of the United States Board of Tax Appeals, as a judge of the 
Tax Court of the United States, and as a judge of the Tax Court, his 
years of service as a Senator, Representative, Delegate, or Resident 
Commissioner in Congress, his years of active service as a member of the 
Armed Forces of the United States not exceeding 5 years in the aggregate 
and not including any such service for which credit is allowed for the 
purposes of retirement or retired pay under any other provision of law, 
and his years of any other civilian service within the purview of 
section 8332 of title 5 of the United States Code.

(o) Simultaneous entitlement

    Nothing contained in this section shall be construed to prevent a 
surviving spouse eligible therefor from simultaneously receiving an 
annuity under this section and any annuity to which such spouse would 
otherwise be entitled under any other law without regard to this 
section, but in computing such other annuity service used in the 
computation of such spouse's annuity under this section shall not be 
credited.

(p) Estimates of expenditures

    The chief judge shall submit to the President annual estimates of 
the expenditures and appropriations necessary for the maintenance and 
operation of the survivors annuity fund, and such supplemental and 
deficiency estimates as may be required from time to time for the same 
purposes, according to law. The chief judge shall cause periodic 
examinations of the survivors annuity fund to be made by an actuary, who 
may be an actuary employed by another department of the Government 
temporarily assigned for the purpose, and whose findings and 
recommendations shall be transmitted by the chief judge to the Tax 
Court.

(q) Transitional provision

    In the case of a judge who dies within 6 months after the date of 
enactment of this section after having rendered at least 5 years of 
civilian service computed as prescribed in subsection (n), but without 
having made an election as provided in subsection (b), an annuity shall 
be paid to his surviving spouse and surviving dependents as is provided 
in this section, as if such judge had elected on the day of his death to 
bring himself within the purview of this section but had not made the 
deposit provided for by subsection (d). An annuity shall be payable 
under this section computed upon the basis of the actual length of 
service as a judge and other allowable service of the judge and subject 
to the reduction required by subsection (d) even though no deposit has 
been made, as required by subsection (h) with respect to any of such 
service.

(r) Waiver of civil service benefits

    Any judge electing under subsection (b) shall, at the time of such 
election, waive all benefits under the civil service retirement laws. 
Such a waiver shall be made in the same manner and shall have the same 
force and effect as an election filed under section 7447(e).

(s) Increases attributable to increased pay

    Whenever the salary of a judge under section 7443(c) is increased, 
each annuity payable from the survivors annuity fund which is based, in 
whole or in part, upon a deceased judge having rendered some portion of 
his or her final 18 months of service as a judge of the Tax Court, shall 
also be increased. The amount of the increase in such an annuity shall 
be determined by multiplying the amount of the annuity, on the date on 
which the increase in salary becomes effective, by 3 percent for each 
full 5 percent by which such salary has been increased.

(t) Authorization of appropriation

    Funds necessary to carry out the provisions of this section may be 
appropriated out of any money in the Treasury not otherwise 
appropriated.

(Added Pub. L. 87-370, Sec. 1, Oct. 4, 1961, 75 Stat. 796; amended Pub. 
L. 91-172, title IX, Secs. 955, 960(c), (e), Dec. 30, 1969, 83 Stat. 
732, 734; Pub. L. 92-41, Sec. 4(b), July 1, 1971, 85 Stat. 99; Pub. L. 
94-455, title XIX, Sec. 1906(a)(46), Oct. 4, 1976, 90 Stat. 1830; Pub. 
L. 97-362, title I, Sec. 105(a), (b), Oct. 25, 1982, 96 Stat. 1729; Pub. 
L. 98-216, Sec. 3(c)(1), Feb. 14, 1984, 98 Stat. 6; Pub. L. 98-369, div. 
A, title IV, Sec. 462(a), July 18, 1984, 98 Stat. 824; Pub. L. 99-514, 
title XV, Secs. 1557(c), 1559(a)-(c), Oct. 22, 1986, 100 Stat. 2757-
2760.)

                       References in Text

    Section 1106 of the Internal Revenue Code of 1939, referred to in 
subsecs. (a)(2) and (g), was classified to section 1106 of former Title 
26, Internal Revenue Code. For table of comparisons of the 1939 Code to 
the 1986 Code, see Table I preceding section 1 of this title. See, also, 
section 7851(e) of this title for provision that references in the 1986 
Code to a provision of the 1939 Code, not then applicable, shall be 
deemed a reference to the corresponding provision of the 1986 Code, 
which is then applicable.
    The civil service retirement laws, referred to in subsecs. (d), (h), 
and (r), are contained in subchapter III (Sec. 8331 et seq.) of chapter 
83 of Title 5, Government Organization and Employees.


                               Amendments

    1986--Subsec. (c). Pub. L. 99-514, Sec. 1559(a)(1)(A), (2)(A), 
substituted ``Survivors annuity fund'' for ``Salary deductions'' in 
heading, inserted par. (1) designation and heading ``Salary deductions'' 
before existing text, realigned margin of text and substituted ``3.5 
percent'' for ``3 percent'', and added par. (2).
    Subsec. (d). Pub. L. 99-514, Sec. 1559(a)(1)(B), substituted ``3.5 
percent'' for second reference to ``3 percent''.
    Subsec. (g). Pub. L. 99-514, Sec. 1559(c), struck out ``of service'' 
after ``Termination'' in heading and inserted ``or if any judge ceases 
to be married after making the election under subsection (b) and revokes 
(in a writing filed as provided in subsection (b)) such election'' in 
text.
    Subsec. (h). Pub. L. 99-514, Sec. 1559(a)(2)(B), substituted 
``subsection (c)(1)'' for ``subsection (c)'' in introductory provisions.
    Pub. L. 99-514, Sec. 1559(b)(1)(B), substituted ``or such surviving 
spouse's remarriage before attaining age 55'' for ``or remarriage'' in 
second sentence.
    Subsec. (h)(2). Pub. L. 99-514, Sec. 1559(b)(2)(A), substituted 
``the lesser of--
        ``(A) 10 percent of the average annual salary of such judge 
    (determined in accordance with subsection (m)), or
        ``(B) 20 percent of such average annual salary, divided by the 
    number of such children; or'' for ``one-half the amount of the 
    annuity of such surviving spouse, but not to exceed $4,644 per year 
    divided by the number of such children or $1,548 per year, whichever 
    is lesser; or''.
    Subsec. (h)(3). Pub. L. 99-514, Sec. 1559(b)(2)(B), substituted 
``the lesser of--
        ``(A) 20 percent of the average annual salary of such judge 
    (determined in accordance with subsection (m)), or
        ``(B) 40 percent of such average annual salary, divided by the 
    number of such children'' for ``the amount of the annuity to which 
    such surviving spouse would have been entitled under paragraph (2) 
    of this subsection had such spouse survived, but not to exceed 
    $5,580 per year divided by the number of such children or $1,860 per 
    year, whichever is lesser''.
    Subsec. (m). Pub. L. 99-514, Sec. 1559(b)(1)(A), substituted ``1.5 
percent'' for ``1\1/4\ percent'' and ``except that such annuity shall 
not exceed an amount equal to 50 percent of such average annual salary, 
nor be less than an amount equal to 25 percent of such average annual 
salary, and shall be further reduced in accordance with subsection (d) 
(if applicable)'' for ``but such annuity shall not exceed 40 percent of 
such average annual salary and shall be further reduced in accordance 
with subsection (d), if applicable''.
    Pub. L. 99-514, Sec. 1557(c), inserted last sentence.
    1984--Subsec. (h)(2). Pub. L. 98-369,Sec. 462(a)(1), substituted 
``$4,644'' for ``$900'' and ``$1,548'' for ``$360''.
    Subsec. (h)(3). Pub. L. 98-369, Sec. 462(a)(2), substituted ``$5,580 
per year divided by the number of such children or $1,860 per year, 
whichever is lesser'' for ``$480 per year''.
    Subsec. (p). Pub. L. 98-216 substituted ``President'' for ``Bureau 
of the Budget''.
    1982--Subsec. (m). Pub. L. 97-362, Sec. 105(a), substituted ``3 
consecutive years'' for ``5 consecutive years'', and ``40 percent'' for 
``37\1/2\ percent''.
    Subsecs. (s), (t). Pub. L. 97-362, Sec. 105(b), added subsec. (s) 
and redesignated former subsec. (s) as (t).
    1976--Pub. L. 94-455, Sec. 1906(a)(46)(F), substituted ``surviving 
spouses'' for ``widows'' in section catchline.
    Subsec. (a)(6). Pub. L. 94-455, Sec. 1906(a)(46)(A), substituted 
``The term `surviving spouse' means a surviving spouse of'' for ``The 
term `widow' means a surviving wife of'' and ``a parent of issue'' for 
``the mother of issue''.
    Subsec. (d). Pub. L. 94-455, Sec. 1906(a)(46)(E), substituted 
``surviving spouse'' for ``widow'' wherever appearing.
    Subsec. (h). Pub. L. 94-455, Sec. 1906(a)(46)(B), (C), substituted 
``a surviving spouse'' for ``a widow'', ``such surviving spouse'' for 
``such widow'', ``surviving spouse's'' for ``widow's'', ``surviving 
spouse'' for ``surviving widow or widower'', ``such spouse'' for ``she'' 
and ``surviving such spouse'' for ``surviving her''.
    Subsecs. (j), (m), (n). Pub. L. 94-455, Sec. 1906(a)(46)(E), 
substituted ``surviving spouse'' for ``widow'' wherever appearing.
    Subsec. (o). Pub. L. 94-455, Sec. 1906(a)(46)(C), (D), (E), 
substituted ``surviving spouse'' for ``widow'', ``such spouse'' for 
``she'' and ``such spouse's'' for ``her''.
    Subsec. (q). Pub. L. 94-455, Sec. 1906(a)(46)(E), substituted 
``surviving spouse'' for ``widow''.
    1971--Subsec. (m). Pub. L. 92-41 inserted ``(whether judge's salary 
or compensation for other allowable service)'' and ``(including periods 
in which he received retired pay under section 7447(d))'' after 
``average annual salary'' and ``judicial service'', respectively, and 
substituted ``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 years of such judicial 
service'' for ``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''.
    1969--Subsec. (a)(1). Pub. L. 91-172, Sec. 960(c), substituted 
``United States Tax Court'' for ``Tax Court of the United States''.
    Subsec. (b). Pub. L. 91-172, Sec. 955(a), substituted provisions 
authorizing a judge to file notice of election to take benefits relating 
to survivor annuities while a judge, and if not reappointed, authorizing 
such election at any time before the day after the day on which his 
successor takes office, for provisions authorizing a judge to file 
within 6 months after he takes office or is reappointed, or within 6 
months after he becomes eligible for retirement under former section 
7447(b) of this title, or within 6 months after Oct. 4, 1961.
    Subsec. (d). Pub. L. 91-172, Sec. 955(d)(1), (2), substituted 
``civil service retirement laws'' for ``Civil Service Retirement Act'' 
and ``section 8332 of title 5 of the United States Code'' for ``section 
3 of the Civil Service Retirement Act (5 U.S.C. 2253)''.
    Subsec. (h). Pub. L. 91-172, Sec. 955(b)(1), substituted ``civil 
service retirement laws'' for ``Civil Service Retirement Act''.
    Subsec. (m). Pub. L. 91-172, Sec. 955(b)(3), substituted ``section 
2107 of title 5 of the United States Code'' for ``section 1(c) of the 
Civil Service Retirement Act (5 U.S.C. 2251(c))''.
    Subsec. (n). Pub. L. 91-172, Secs. 955(b)(2), 960(e), substituted 
``section 8332 of title 5 of the United States Code'' for ``section 3 of 
the Civil Service Retirement Act (5 U.S.C. 2253)'' and inserted 
reference to service as a judge of the Tax Court of the United States.
    Subsec. (r). Pub. L. 91-172, Sec. 955(b)(1), (4), substituted 
``civil service retirement laws'' for ``Civil Service Retirement Act'' 
and substituted ``an election filed under section 7447(e)'' for ``a 
waiver filed under section 7447(g)(3)''.


                    Effective Date of 1986 Amendment

    Amendment by section 1557(c) of Pub. L. 99-514 effective Oct. 22, 
1986, but not applicable to any individual who, before Oct. 22, 1986, 
forfeited his rights to retired pay under section 7447(d) of this title 
by reason of the 1st sentence of section 7447(f) of this title (as in 
effect on the day before such date), see section 1557(e) of Pub. L. 99-
514, set out as a note under section 7447 of this title.
    Section 1559(d) of Pub. L. 99-514 provided that:
    ``(1) Salary deductions.--
        ``(A) The amendment made by subsection (a)(1)(A) [amending this 
    section] shall apply to amounts paid after November 1, 1986.
        ``(B) The amendment made by subsection (a)(1)(B) [amending this 
    section] shall apply to service after November 1, 1986.
    ``(2) Appropriations.--The amendments made by subsection (a)(2) 
[amending this section] shall apply to fiscal years beginning after 
1986.
    ``(3) Computation of annuities.--The amendments made by subsection 
(b) [amending this section] shall apply to annuities the starting date 
of which is after November 1, 1986.
    ``(4) Opportunity to revoke survivor annuity election.--
        ``(A) In general.--Any individual who before November 1, 1986, 
    made an election under subsection (b) of section 7448 of the 
    Internal Revenue Code of 1954 [now 1986] may revoke such election. 
    Such a revocation shall constitute a complete withdrawal from the 
    survivor annuity program provided for in such section and shall be 
    filed as provided for elections under such subsection.
        ``(B) Effect of revocation.--Any revocation under subparagraph 
    (A) shall have the same effect as if there were a termination to 
    which section 7448(g) of such Code applies on the date such 
    revocation is filed.
        ``(C) Period revocation permitted.--Any revocation under 
    subparagraph (A) may be made only during the 180-day period 
    beginning on the date of the enactment of this Act [Oct. 22, 1986].
    ``(5) Opportunity to elect survivor annuity where prior 
revocation.--Any individual who under paragraph (4) revoked an election 
under subsection (b) of section 7448 of such Code may thereafter make 
such an election only if such individual deposits to the credit of the 
survivors annuity fund under subsection (c) of such section the entire 
amount paid to such individual under paragraph (4), together with 
interest computed as provided in subsection (d) of such section.''


                    Effective Date of 1984 Amendment

    Section 462(b) of Pub. L. 98-369, provided that: ``The amendments 
made by this [sic] subsection (a) [amending this section] shall apply to 
annuities payable with respect to months beginning after the date of the 
enactment of this Act [July 18, 1984].''


                    Effective Date of 1982 Amendment

    Section 105(d) of Pub. L. 97-362 provided that:
    ``(1) Subsection (a).--The amendment made by subsection (a) 
[amending this section] shall apply to annuities payable with respect to 
judges dying after the date of the enactment of this Act [Oct. 25, 
1982].
    ``(2) Subsection (b).--The amendment made by subsection (b) of this 
section [amending this section] shall apply with respect to increases in 
the salary of judges of the United States Tax Court taking effect after 
the date of the enactment of this Act [Oct. 25, 1982].''


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective on first day of first month 
which begins more than 90 days after Oct. 4, 1976, see section 1906(d) 
of Pub. L. 94-455, set out as a note under section 6013 of this title.


                    Effective Date of 1971 Amendment

    Section 4(c)(2) of Pub. L. 92-41 provided that: ``The amendment made 
by subsection (b) [amending this section] 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 [July 1, 1971].''


                    Effective Date of 1969 Amendment

    Amendment by Pub. L. 91-172 effective Dec. 30, 1969, see section 
962(a) of Pub. L. 91-172, set out as a note under section 7441 of this 
title.


    Catchup for Survivors Annuities in Pay Status on October 25, 1982

    Section 105(c) of Pub. L. 97-362, as amended by Pub. L. 97-448, 
title III, Sec. 305(e), Jan. 12, 1983, 96 Stat. 2400; Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``If an annuity 
payable under section 7448(h) of the Internal Revenue Code of 1986 
[formerly I.R.C. 1954] (relating to entitlement to annuity) to the 
surviving spouse of a judge of the United States Tax Court is being paid 
on the date of the enactment of this Act, then the amount of that 
annuity shall be adjusted, as of the first day of the first month 
beginning more than 30 days after such date, to reflect the amount of 
the annuity which would have been payable if the amendment made by 
subsection (b) applied with respect to increases in the salary of a 
judge under section 7443(c) of such Code taking effect after December 
31, 1963.''
    [Pub. L. 97-448, title III, Sec. 311(c)(5), Jan. 12, 1983, 96 Stat. 
2412, provided that: ``The amendment made by subsection (e) of section 
305 [amending section 105(c) of Pub. L. 97-362, set out above] shall 
take effect on the date of the enactment of the Miscellaneous Revenue 
Act of 1982 [Oct. 25, 1982].'']

                  Section Referred to in Other Sections

    This section is referred to in section 7447 of this title.
