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26 USC 3122.

PUBLIC LAW 86-866-SEPT. 2, 1968

[72 S T A T.

SEC. 70. FEDERAL SERVICE. The last sentence of section 3122 (relating to collection and payment of employment taxes with respect to Coast Guard Exchanges) is amended by striking out "this subsection" wherever it appears therein and inserting in lieu thereof "this section".

SEC. 71. ACTS TO BE PERFORMED BY AGENTS. 26 USC 3504.

The first sentence of section 3504 (relating to acts to be performed by agents in the case of employment taxes) is amended effective with respect to remuneration paid after December 31, 1954, by striking out "this subtitle" and inserting in lieu thereof "this title". SEC. 72. PERSONS REQUIRED TO MAKE RETURNS.

26 USC 6012.

(a) EARNED INCOME W I T H O U T THE UNITED STATES.—Section 6012

26 USC 911.

(relating to persons required to make returns of income) is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: "(c) CERTAIN INCOME EARNED ABROAD.—For purposes of this section, gross income shall be computed without regard to the exclusion provided for in section 911 (relating to earned income from sources without the United States)." (b) CROSS REFERENCE.—Section 911 (relating to earned income

from sources without the United States) is amended by adding at the end thereof the following new subsection: " (c) CROSS REFERENCE.—

26 USC 6013.

26 USC 6015.

26 USC 6104.

"For administrative and penal provisions relating to the exclusion provided for in this section, see sections 6001, 6011, 6012 (c), and the other provisions of subtitle F." (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 1957. SEC. 73. ELECTION TO MAKE JOINT RETURN AFTER FILING SEPARATE RETURN. Section 6013(b)(2)(C) (relating to limitation on election to make joint return after filing separate return) is amended by striking out'"such section" and inserting in lieu thereof "section 6213". SEC. 74. RETURNS TREATED AS DECLARATIONS OF ESTIMATED TAX BY INDIVIDUALS. Section 6015(f) (relating to returns treated as declarations of estimated income tax by individuals) is amended by adding after paragraph (2) the following: "In the application of this subsection in the case of a taxable year beginning on any date other than January 1, there shall be substituted, for the 15th or last day of the months specified in this subsection, the 15th or last day of the months which correspond thereto." SEC. 75. PUBLICITY OF EXEMPT ORGANIZATION INFORMATION. (a) PUBLICITY REQUIRED.—Section 6104 (relating to publicity of

information required from certain exempt organizations and certain trusts) is amended— (1) by striking out "The information" and inserting in lieu thereof: " (b) INSPECTION OF A N N U A L INFORMATION RETURNS.—The

in-

formation"; and (2) by inserting after the heading of such section the following new subsection: " (a) INSPECTION OF APPLICATIONS FOR TAX EXEMPTION.— " (1) PUBLIC INSPECTION.—

" (A) IN GENERAL.—If an organization described in section 501(c) or (d) is exempt from taxation under section 501 (a) for any taxable year, the application filed by the organ-

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