Page:United States Statutes at Large Volume 92 Part 1.djvu/77

 PUBLIC LAW 95-227—FEB. 10, 1978

92 STAT. 23

(d) TECHNICAL, AMENDMENTS.—

(1)(A) Section 6213(e) of such Code (relating to suspension of filing period for certain excise taxes) is amended— (i) by inserting ", 4951 (relating to taxes on self-dealing), or 4952 (relating to taxes on taxable expenditures)" after "4945 (relating to taxes on taxable expenditures)", (ii) by inserting "4951(e)(4), 4952(e)(2)," after "4945 (i)(2),"and (iii) by striking out "4975(f)(4)" and inserting in lieu thereof "4975(fH6)". (2) Section 6213 (^f) of such Code is amended by striking out "or chapter 42 or 43" each place it appears and inserting in lieu thereof "or chapter 41,42,43, or 44". (3) Section 6405(a) of such Code is amended by striking out "private foundations and pension plans under chapters 42 and 43" and inserting in lieu thereof "public charities, private foundations, operators' trust funds, pension plans, or real estate investment trusts under chapter 41,42,43, or 44". (4) Section 6501(e)(3) of such Code is amended by striking out "or 43" and inserting in lieu thereof "43, or 44". (5) Section 6501(n) of such Code is amended— (A) by striking out "CHAPTER 42 TAXES" in the caption and inserting in lieu thereof "CHAPTER 42 AND SIMILAR TAXES", and (B) by striking out the first sentence of paragraph (1) and inserting in lieu thereof the following: "For purposes of any tax imposed by chapter 42 (other than section 4940) or by section 4975, the return referred to in this section shall be the return filed by the private foundation, plan, or trust (as the case may be) for the year in which the act (or failure to act) giving rise to liability for such tax occurred.". "(6)(A) Section 6503(g) of such Code is amended by striking "or section 507 or section 4971 or section 4975" and inserting in lieu thereof "or section 507, 4971, 4975, 4985, or 4986". (B) Section 6503(g) of such Code is amended by striking out "or 4975(f)(4) " and inserting in lieu thereof "4975(f)(6), 4985 (e)(4), or 4986(e)(2)". (7) Section 7454(b) of such Code is amended by inserting "or whether the trustee of a trust described in section 502(c) (21) has 'knowingly' participated in an act of self-dealing (within the meaning of section 4951) or agreed to the making of a taxable expenditure (within the meaning of section 4952)," after "section 4945),". (e) PUBLICITY or INFORMATION.—Section 6104 of such Code (relating to publicity of information required from certain exempt organizations and certain trusts) is amended— (1) by inserting " (other than in paragraph (21) thereof)" after "section 501(c)" in subsection (a)(1)(A), and (2) by adding at the end of subsection (b) thereof the following sentence: "This subsection shall not apply to information required to be furnished by a trust described in section 501(c) (21).".

26 USC 6213. ..^

26 USC 6405.

26 USC 6501.

26 USC 4940 et 26 USC 6503.
 * 926 USC 4975.

26 USC 7454.

26 USC 6104.

�