Page:United States Statutes at Large Volume 90 Part 2.djvu/236

 90 STAT. 1704

^''-'



26 USC 1, 2001, 4940, 4971.

PUBLIC LAW 94-455—OCT. 4, 1976 " (A) an error in addition, subtraction, multiplication, or division shown on any return, " (B) a n incorrect use of any table provided by the I n t e r n a l Revenue Service with respect to any return if such incorrect use is a p p a r e n t from the existence of other information on the return, " (C) an entry on a return of an item which is inconsistent with another entry of the same or another item on such return, " (D) an omission of information which is required to be supplied on the return to substantiate an entry on the return, and " (E) an entry on a r e t u r n of a deduction or credit i n a n amount which exceeds a statutory limit imposed by subtitle A or B, or chapter 42 or 43, if such limit is expressed— " (i) as a specified monetary amount, or " ( i i) as a percentage, ratio, or fraction, and if the items entering into the application of such limit appear on such return." (c) T E C H N I C A L AND CONFORMING AMENDMENTS. —

26 USC 6213.

26 USC 6201.

26 USC 6212.

26 USC 6213 note.

> U

(1) Section 6213(b)(3) (relating to assessments arising out of tentative carryback adjustments), as redesignated by subsection (a), is amended— (A) by striking out "he may assess" and inserting in lieu thereof " h e may assess without regard to the provisions of paragraph (2)", and (B) by striking out "mathematical e r r o r " and inserting in lieu thereof "mathematical or clerical error". (2) Section 6 2 0 1 (a)(3) (relating to assessments r e g a r d i n g erroneous income tax prepayment credits) and section 6201(a) (4) (relating to assessments regarding erroneous credit under section 39 or 43) a r e each amended— (A) by striking out "mathematical e r r o r " and inserting in lieu thereof "mathematical or clerical error", and (B) by inserting immediately before the period a t the end thereof the following: ", except that the provisions of section 6213(b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph ". (3) Section 6212(c)(1) (relating to deficiency letters) i s amended by striking out " ( r e l a t i n g to mathematical e r r o r s) " and inserting i n lieu thereof " ( r e l a t i n g to mathematical or clerical errors)". (d) EFFECTIVE D A T E. — The amendments made by this section shall a p p l y with respect to returns (within the meaning of section 6213 (f)(1) of the I n t e r n a l Revenue Code of 1954) filed after December 31, 1976. SEC. 1207. WITHHOLDING. (a) W I T H H O L D I N G STATE AND DISTRICT I N C O M E T A X E S F R O M C O M PENSATION OF MEMBERS OF A R M E D FORCES W H O A R E RESIDENTS OF THE STATE OR DISTRICT OF COLUMBIA.— (1) W I T H H O L D I N G OF STATE INCOME TAXES.—The last sentence

of section 5517(a) of title 5, United States Code, is amended to read as follows: " I n the case of p a y for service as a member of the armed forces, the preceding sentence shall be applied by substituting 'who are residents of the State with which the agree-

�