Section, acts Aug. 13, 1946, ch. 957, title VIII, §881, 60 Stat. 1025; Sept. 8, 1960, Pub. L. 86–723, §45, 74 Stat. 846; July 12, 1976, Pub. L. 94–350, title V, §514, 90 Stat. 843, related to composition, etc., of voluntary contribution account.