Page:United States Statutes at Large Volume 90 Part 2.djvu/1583

 CONCURRENT RESOLUTIONS—SEPT. 16, 1976 (46) In section 6103(h)(3)(B) of the Code (as inserted by section 1202(a) of the bill) strike out "the information" and insert "the return or return information". (47) In section 6103(1)(1) of the Code (as inserted by section 1202(a) of the bill) strike out "may disclose" and insert "may, upon written request, disclose". (48) In section 6103(1)(2) of the Code (as inserted by section 1202(a) of the bill) strike out "may furnish" and insert may, upon writtten request, furnish". (49) In section 6103(p)(3)(A) of the Code (as inserted by section 1202(a) of the bill) strike out "(1)(1) or (4)(B) " and insert "(1)(1), (4)(B), o r (5)". (50) In section 6103(p)(3)(C) of the Code (as inserted by section 1202(a) of the bill) strike out "records and accountings" and insert "records or accountings". (51) In section 6103(p)(3)(C)(i) of the Code (as inserted by section 1202(a) of the bill) strike out " (5) " and insert "(6)". (52) In section 6103(p)(8)(B) of the Code (as inserted by section 1202(a) of the bill) strike out "nothing in this section" and insert "nothing in subparagraph (A)". (53) In section 6696(b) of the Code (as added by section 1202(f) of the bill) strike out "chapter 42 taxes" and insert "certain excise taxes". (54) In section 1210(d) of the bill strike out "subsection (a) or (b)" and insert "subsection (a) or (c)". (55) At the end of section 1303 of the bill, add the following new subsection: (e) STATUTE or LIMITATIONS.—If refund or credit of any overpayment of income tax resulting from an election made under this section is prevented on the date of the enactment of this Act, or at any time within one year after such date, by the operation of any law or rule of law, refund or credit of such overpayment (to the extent attributable to such election) may, nevertheless, be made or allowed if claim therefor is filed within one year after such date. If the taxpayer makes an election under this section and if assessment of any deficiency for any taxable year resulting from such election is prevented on the date of the enactment of this Act, or at any time within one year after such date, by the operation of any law or rule of law, such assessment (to the extent attributable to such election) may, nevertheless, be made if made within one year after such date. (56) In section 271(c) of the Code (as added by section 1304(a) of the bill) strike out "a taxpayer's" and insert "the taxpayer's". (57) In section 613A(c)(9)(B) (iii) of the Code (as added by section 1316(b)(1) of the bill) strike out "lineal descendant of the grantor" and insert "lineal descendant of the settlor". (58) In section 1402(b)(1)(C) of the bill insert before the period at the end thereof the following: "and subparagraph (L) of paragraph (4) of section 402(e) (relating to election to treat pre-1974 participation as post-1973 participation)". (59) In section 4973(b)(2) of the Code (as added by section 1501(b) of the bill)— (A) strike out "all taxable years" and insert in lieu thereof "all prior taxable years", and (B) insert "or $1,750, if applicable," after "excess of $1,500". (60) In subsection (b) of section 1501 of the bill, after paragraph (9) insert the following:

90 STAT. 3051

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