Page:United States Statutes at Large Volume 90 Part 2.djvu/356

 90 STAT. 1824 26 USC 5005 °ot6-

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PUBLIC LAW 94-455—OCT. 4, 1976 (d) EFFECTIVE D A T E. — The amendments m a d e by t h i s section shall take effect on the first d a y of the first month which begins more than 90 days after the date of the enactment of this Act. SEC. 1906. AMENDMENTS OF SUBTITLE F; PROCEDURE AND ADMINISTRATION. (a) IN GENERAL.— (1) AMENDMENTS OF SECTION e o i s. —

26 USC 6013.

(A) Section 6 0 1 3 (b)(2)(C) (relating to petition to the T a x Court) is amended by striking o u t "of the United States". (B) The heading of section 6013(d) is amended to read as follows: " (d) SPECIAL RULES. — ".

(C) Section 6 0 1 3 (d)(1) (relating to joint r e t u r n after death of one spouse) is amended by striking o u t " and " a t the end of subparagraph ^A) and inserting i n lieu thereof "or", and by striking out " and " a t the end of the subparagraph (B). 26 USC 6015.

26 USC 6037.

26 USC 6046.

26 USC 6051.

26 USC 6065.

(2) AMENDMENT OF SECTION eois.—Section 6015 ( r e l a t i n g to

declaration of estimated tax by individuals) is amended by striking out subsection (j) (relating to an effective date provision). (3) AMENDMENT OF SECTION 60 37.—Section 6037 (relating to returns of subchapter S corporations) is amended by striking o u t "section 1371(a)(2) " and inserting in lieu thereof "section 1371 (b)". (4) AMENDMENT OF SECTION 6046.—Section 6046(e) (relating to information as to organization of foreign corporation) is amended to read as follows: " (e) LIMITATION.—No information shall be required to be furnished under this section with respect to any foreign corporation unless such information was required to be furnished under regulations which have been in effect for a t least 90 days before the date on which the United States citizen, resident, o r person becomes liable to file a r e t u r n required under subsection (a). " (5) AMENDMENT OF SECTION 6051.—Section 6051(a)

(relating

to information required to be furnished to employees) is amended by striking out " and " where i t appears a t the end of paragraph (6). (6) AMENDMENTS o r SECTION eoes.—Section 6065 (relating to verification of returns) is amended by striking out subsection (b) (relating to verification by o a t h), and by striking out in subsection (a) the following: " (a) P E N A L T I E S OF P E R J U R Y. — ".

26 USC 6105.

(7) REPEAL OF SECTION 6IO5.—Section 6105 ( r e l a t i n g to com-

pilation of d a t a for certain excess profits tax cases) is repealed. 26 USC 6111.

(8) AMENDMENT OF SECTION e m. — S e c t i o n 6111 ( r e l a t i n g to

cross references), as redesignated by this Act, is amended to read as follows: "SEC. 6111. CROSS REFERENCE. Ante, p. 1686.

26 USC 6152.

26 USC 1.

"For inspection of records, returns, etc., concerning gasoline or lubricating oils, see section 4102."

(9) AMENDMENT OF SECTION 6152.—Section 6152(a)(1) (relat-

ing to installment payments by corporations) is amended to read as follows: " (1) CORPORATIONS.—^A corporation subject to the taxes imposed by chapter 1 may elect to p a y the u n p a i d amount of such taxes i n two equal installments."

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