-19- leaving its actual substance intact. We are not at liberty, however, to rewrite the Internal Revenue Code in that fashion. 3. No Clear and Manifest Intent To Repeal a. Legislative History Respondent further argues that the legislative history of the 1981 amendment demonstrates that Congress intended to repeal the effective date of section 2040(b)(1). Respondent looks to the following language for support: In view of the unlimited marital deduction adopted by the committee bill, the taxation of jointly held property between spouses is only relevant for determining the basis of property to the survivor (under sec. 1014) and the qualification for certain provisions * * * Accordingly, the committee believes it appropriate to adopt an easily administered rule under which each spouse would be considered to own one- half of jointly held property, regardless of which spouse furnished the original consideration. [H. Rept. 97-201, at 160 (1981), 1981-2 C.B. 352, 378; see also S. Rept. 97-144, at 126-127 (1981), 1981-2 C.B. 412, 461.] Respondent attempts to use this language to demonstrate that Congress intended for the 1981 amendment to repeal the effective date of section 2040(b)(1). This argument must necessarily fail because it does not demonstrate an irreconcilable conflict or that the later act covers the whole subject of the earlier one. Furthermore, we find nothing in this language indicating that Congress meant to alter or eliminate the effective date of section 2040(b)(1). See Patten v. United States, supra at 1036 n.5 (noting that thePage: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
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