Page:United States Statutes at Large Volume 79.djvu/442

 402

42 u*sc 405'

Ante, p. 394.

aeljsc 66u^" 26 USC 640i!

26 USC 6501.

26 USC 6651.

It fr^^ 405. 42 USC?«^

PUBLIC LAW 89-97-JULy 30, (1965

[79 STAT.

in the exercise of his profession as a Christian Science practitioner, and has reported such earnings as self-employment mcome on a return filed on or before the due date prescribed for filing such return (including any extension thereof)— "(A) a certificate filed by such individual on or before April 15, 1966, which (but for this subparagraph) is ineffective for the first taxable year ending after 1954 for which such a return was filed shall be effective for such first taxable year and for all succeeding taxable years, provided a supplemental certificate is filed by such individual (or a fiduciary acting for such individual or his estate, or his survivor within the meaning of section 205(c)(1)(C) of the Social Security -^^^^ after the date of enactment of the Social Security Amendments of 1965 and on or before April 15, 1967, and "(B) a certificate filed after the date oi enactment of the Social Security Amendments of 1965 and on or before April 15, 1967, by a survivor (within the meaning of section 205(c) (1)(C) of the Social Security Act) of such an individual who died on or before April 15, 1966, may be effective, at the election of the person filing such a certificate, for the first taxable year ending after 1954 for which such a return was filed and for all succeeding years, but only if— «(i) th© tax under section 1401 in respect to all such individual's self-employment income (except for underpayments of tax attributable to errors made in good faith), for each such year described in subparagraphs (A) and (B) ending before January 1, 1966, is paid on or before April 15, 1967,. and "(ii) in any case where refund has been made of any such tax which (but for this paragraph) is an overpayment, the amount refunded (including any interest paid under section ^^^-^J ^^ repaid on or before April 15, 1967. The provisions of section 6401 shall not apply to any payment or repayment described in this paragraph." (b) In the case of a certificate or supplemental certificate filed pursuant to section 1402(e)(5) of the Internal Jlevenue Code of 1954, as amended by subsection (a)— (1) for purposes of computing interest, the due date for the payment of the tax under section 1401 of such Code which is due for any taxable year ending before January 1, 1966, solely by reason of the filing of a certificate which is effective under such section 1402(e)(5) shall be April 15, 1967; (2) for purposes of section 6501 of such Code, the statutory period for the assessment of any tax for any taxable year for which tax is due solely by reason of the filing of such certificate shall not expire before April 16, 1970; and (3) fpj. purposes of section 6651 of such Code (relating to addition to tax for failure to file tax return), the amount of tax required to be shown on the return shall not include tax under section 1401 of such Code "which is due for any taxable year ending before January 1, 1966, solely by reason of the filing of a certificate which is effective under section 1402(e)(6). (c) Notwithstanding any provision of section 205(c)(5)(F) of the Social Security Act, the Secretary of Health, Education, and Welfare may conform, before April 16, 1970, his records to tax returns or state-

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