Page:United States Statutes at Large Volume 83.djvu/557

 83 STAT. ]

PUBLIC LAW 91-172-DEC. 30, 1969

(26) Section 4221(d)(5) (relating to the definition of nonprofit educational organization) is amended by striking out "section 503(b)(2) " and inserting in lieu thereof "section 170(b)(1)(A) (ii)"(27) Section 4253(h) (relating to nonprofit hospitals) is amended by striking out "section 503(b)(5) " and inserting in lieu thereof "section 170(b)(1)(A) (iii)". (28) Section 4294(b) (relating to the definition of nonprofit educational organization) is amended by striking out "section 503(b)(2) " and inserting in lieu thereof "section 170(b)(1) (A)(ii)". (29) Section 5214(a)(3)(A) (relating to purposes for withdrawal of distilled spirits from bonded premises free of tax or without payment of tax) is amended by striking out "section 5 0 3 (b)(2) " and inserting in lieu thereof "section 170(b) (1,) (A)(ii)". (30) Section 6033(b)(4) (as redesignated by subsection (d) (2) of this section) (relating to certain balance sheet items on returns by exempt organizations) is amended by striking out "and" at the end thereof. (31) Section 6033(c) (relating to cross reference) is amended by inserting the following at the end thereof: "For reporting requirements as to certain liquidations, dissolutions, terminations, and contractions, see section 6043(b). For provisions relating to penalties for failure to file a return required by this section, see section 6652(d).'' (32) Section 6034 (relating to returns by certain trusts) is amended by striking out all of such section before paragraph (1) of subsection (a) and inserting in lieu thereof the following: "SEC. 6034. RETURNS BY TRUSTS DESCRIBED IN SECTION 4947(a) OR CLAIMING CHARITABLE DEDUCTIONS UNDER SECTION 642(c). " (a) GENERAL RULE.—Every trust described in section 4947(a) or

claiming a charitable, etc., deduction under section 642(c) for the taxable year shall furnish such information with respect to such taxable year as the Secretary or his delegate may by forms or regulations prescribe, including—". (33) Section 6034(a)(1) (relating to returns by certain trusts) is amended by striking out "(showing separately the amount of such deduction which was paid out and the amount which was permanently set aside for cnaritable, etc., purposes during such year)". (34) Section 6034 (relating to returns by certain trusts) is amended by adding the following new subsection at the end thereof:

529 72 Stat. 1282. 26 USC 4221.

Post,

p. 550.

Ante, p. 520

^"fe, p. 522, 68A Stat. 742.

Ante, p. 517. Post,

p. 558.

" (c) CROSS REFERENCE.—

"For provisions relating to penalties for failure to file a return required by this section, see section 6652(d)." (35) Section 6043 (relating to return regarding corporate dissolution or liquidation) is amended— (A) by striking out the heading and inserting in lieu thereof "RETURNS REGARDING LIQUIDATION, DISSOLUTION, TERMINATION, OR CONTRACTION.", (B) by striking out "Every corporation" and inserting in lieu thereof " (a) CORPORATIONS.—Every corporation", and

68A Stat. 746.

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