Par. 20. Section 48.4073-2 is revised to read as follows:
(a) For the exemption allowed to the American National Red Cross from the tax imposed by section 4071, see the Secretary's Authorization, 1979-1 C.B. 478 (See § 601.601(d)(2)(ii)( b ) of this chapter.)
(b) Effective/applicability date. This section applies on and after the date of publication of these regulations in the Federal Register as final regulations.