Page:United States Statutes at Large Volume 83.djvu/558

 530

PUBLIC LAW 91-172-DEC. 30, 1969

26 USC r*5o\"'

Ante, p. 496.

(C) by adding the following new subsections at the end thereof: "(b) EXEMPT ORGANIZATIONS.—Every organization which for any of its last 5 taxable years preceding its liquidation, dissolution, termination, or substantial contraction was exempt from taxation under section 501(a) shall file such return and other information with respect to such liquidation, dissolution, termination, or substantial contraction as the Secretary or his delegate shall by forms or regulations prescribe; except that— "(1) no return shall be required under this subsection from churches, their integrated auxiliaries, conventions or associations of churches, or any organization which is not a private foundation ^^g (j^fined in section 509(a)) and the gross receipts of which in each taxable year are normally not more than $5,000, and " (2) the Secretary or his delegate may relieve any organization from such filing where he determines that such filing is not necessary to the efficient administration of the internal revenue laws or, with respect to an organization described in section 401(a), where the employer who established such organization files such a return. "(c)

Ante,

p. 498.

[83 STAT.

CROSS EEFERENCE.—

"For provisions relating to penalties for failure to file a return required by subsection (b), see section 6652(d)." (36) Section 6104(b) (relating to inspection of annual information returns) is amended by striking out "sections 6033(b) and 6034," and inserting in lieu thereof "sections 6033, 6034, and 6056,". (37) Section 6161(b) (relating to the amount determined as a deficiency when granting an extension of time) is amended— (A) by striking out in paragraph (1) "chapter 1 or 12," and inserting in lieu thereof "chapter 1,12, or 42,", and (B) by striking out "chapter 1," the last time it appears and inserting in lieu thereof "chapter 1 or 42,". (38) Section 6201(d) (relating to deficiency proceedings) is amended by striking out "and gift taxes", and inserting in lieu thereof "gift, and chapter 42 taxes". (39) Section 6211(b)(2) (relating to the term "rebate") is amended by striking out "subtitles A or B " and inserting in lieu thereof "subtitle A or B or chapter 42". (40) Section 6212(a) (relating to notice of deficiency) is amended by striking out "subtitles A or B " and inserting in lieu thereof "subtitle A or B or chapter 42". (41) Section 6212(b)(1) (relating to address for notice of deficiency) is amended— (A) by striking out in the title thereof "AND GIFT TAXES" and inserting in lieu thereof "AND GIFT TAXES AND TAXES IMPOSED BY CHAPTER 4 2 ",

(B) by striking out "subtitle A or chapter 12," and inserting in lieu thereof "subtitle A, chapter 12, or chapter 42,", and (C) by inserting "chapter 42," after "chapter 12," the last place it appears. (42) Section 6213(a) (relating to restrictions applicable to deficiencies; petition to Tax Court) is amended by inserting "or chapter 42" after "subtitle A or B ". (43) Section 6214 (relating to determination by the Tax Court) is amended by relettering subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection:

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