months from such date of entry of decree: Provided, however, That a personal service corporation of which no shareholder or member has filed such claim within such period of six months shall not be subject to the tax imposed by this section. TITLE XIV.-GENERAL PROVISIONS REPEALS SEC. 1400. (a) That the following parts of the Revenue Act of 1918 are repealed, to take effect (except as otherwise provided in this Act) on January 1, 1922, subject to the limitations provided in subdivision (b): Title II (called "Income Tax") as of January 1, 1921; Title III (called "War-Profits and Excess-Profits Tax") as of January 1, 1921; Title IV (called "Estate Tax") on the passage of this Act; Title V (called "Tax on Transportation and Other Facilities, and on Insurance"); Sections 628, 629, and 630 of Title VI (being the taxes on soft drinks, ice cream, and similar articles); Title VII (called "Tax on Cigars, Tobacco and Manufactures Thereof "); Title IX (called "Excise Taxes"); Title X (called "Special Taxes"); Title XI (called "Stamp Taxes"); Title XII (called "Tax on Employment of Child Labor") as of January 1, 1921; and Sections 1314, 1315, 1316, 1317, 1319, and 1320 of Title XIII (being certain administrative provisions) on the passage of this Act. (b) The parts of the Revenue Act of 1918 which are repealed by this Act shall (unless otherwise specifically provided in this Act) remain in force for the assessment and collection of all taxes which have accrued under the Revenue Act of 1918 at the time such parts cease to be in effect, and for the imposition and collection of all penalties or forfeitures which have accrued or may accrue in relation to any such taxes. In the case of any tax imposed by any part of the Revenue Act of 1918 repealed by this Act, if there is a tax imposed by this Act in lieu thereof, the provision imposing such tax shall remain in force until the corresponding tax under this Act takes effect under the provisions of this Act. The unexpended balance of any appropriation heretofore made and now available for the administration of any such part of the Revenue Act of 1918 shall be available for the administration of this Act or the corresponding provision thereof. INCREASE IN NOTE AUTHORIZATION SEC. 1401. That subdivision (a) of section 18 of the Second Liberty Bond Act, as amended, is amended by striking out the words and figures "for the purposes of this Act, and to meet public expenditures authorized by law, not exceeding in the aggregate $7,000,000,000," and inserting in lieu thereof the words and figures "for the purposes of this Act, to provide for the purchase or redemption of any notes issued hereunder, and to meet public expenditures authorized by law, not exceeding in the aggregate $7,500,000,000 at any one time outstanding." INCREASE IN TREASURY SAVINGS CERTIFICATE LIMIT SEC. 1402. That section 6 of the Second Liberty Bond Act, as amended, is amended by striking out in the next to the last sentence thereof the figures "$1,000" and inserting in lieu thereof the figures "$5,000." SAVING CLAUSE IN EVENT OF UNCONSTITUTIONALITY SEC. 1403. That if any provision of this Act, or the application thereof to any person or circumstances, is held invalid, the remainder of the Act, and the applica |