Page:United States Statutes at Large Volume 80 Part 1.djvu/1603

 80 STAT. ]

PUBLIC LAW 89-809-NOV. 13, 1966

1567

ciency or overpayment is attributable to such an election, shall not expire before 1 year after the date of such election. IN

(3) A L I E N SPOUSE NEED NOT JOIN I N SUBSECTION (C) ELECTION CERTAIN CASES.—If the Secretary or his delegate determines—

" (A) that an election under subsection (c) would not affect the liability for Federal income tax of the spouse referred to in subsection (a)(1)(C) for any taxable year, or " (B) that the effect on such liability for tax cannot be ascertained and that to deny the election to the citizen of the United States would be inequitable and cause undue hardship, such spouse shall not be required to join in such election, and paragraph (2) of this subsection shall not apply with respect to such spouse. "(4) INTEREST.—To the extent that any overpayment or deficiency for a taxable year is attributable to an election made under this section, no interest shall be allowed or paid for any period before the day which is 1 year after the date of such election. "(e) DEFINITIONS AND SPECIAL RULES.—For purposes of this section— "(1) DEDUCTIONS.—Deductions shall be treated in a manner consistent with the manner provided by this section for the income to which they relate. "(2) O P E N YEARS.—^A taxable year of a citizen of the United States and his spouse shall be treated as 'open' if the period for assessing a deficiency against such citizen for such year has not expired before the date of the election under subsection (a) or (c), as the case may be. " (3) ELECTIONS I N CASE OF DECEDENTS.—If a husband or wife is deceased his election under this section may be made by his executor, administrator, or other person charged with his property. " (4) DEATH or SPOUSE DURING TAXABLE YEAR.—In applying subsection (a)(1)(C), and in determining under subsection (c)(2) which spouse has the greater income for a taxable year, if a husband or wife dies the taxable year of the surviving spouse shall be treated as ending on the date of such death." (2) The table of subparts for such part III is amended by adding at the end thereof the following: "Subpart H. Income of certain nonresident United States citizens subject to foreign community property laws." (3) Section 911(d) (relating to earned income from sources without the United States) is amended— (A) by striking out "For administrative" and inserting in lieu thereof the following: "(1) For administrative"; and (B) by adding at the end thereof the following: "(2) For elections as to treatment of income subject to foreign community property laws, see section 981."

76 Stat. 1005.

(f) PRESUMPTIVE DATE OF PAYMENT FOR TAX W I T H H E L D UNDER CHAPTER 3.—

(1) Section 6513(b) (relating to time tax is considered paid in 68A Stat. 812. the case of prepaid income tax) is amended to read as follows: " (b) PREPAID INCOME TAX.—For purposes of section 65,11 or 6512— "(1) Any tax actually deducted and withheld a t the source during any calendar year under chapter 24 shall, in respect of the 3^^^ "^^ ^'*°^" recipient of the income, be deemed to have been paid by him on the 15th day of the fourth month following the close of his taxable year with respect to which such tax is allowable as a credit under section 31.

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