Page:United States Statutes at Large Volume 98 Part 1.djvu/1010

 98 STAT. 962

PUBLIC LAW 98-369—JULY 18, 1984 f , (2) AMENDMENT TO TITLE 28.—Chapter 91 of title 28, United I States Code, is amended by adding at the end thereof the following new section:

28 USC 1509.

.OPiTCBv

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28 USC 1509 note. 26 USC 5684.

26 USC 5761. ' 26 USC 6661. 26 USC 7609.

"§ 1509. No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties "The United States Claims Court shall not have jurisdiction to hear any action or proceeding for any refund or credit of any penalty imposed under section 6700 of the Internal Revenue Code of 1954 (relating to penalty for promoting abusive tax shelters, etc.) or section 6701 of such Code (relating to penalties for aiding and abetting understatement of tax liability)." (3) CONFORMING AMENDMENT.—The table of sections for chapter 91 of title 28, United States Code, is amended by adding at the end thereof the following new item: "1509. No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties." (4) EFFECTIVE DATE.—The amendments made by this subsec-

tion shall apply to any claim for refund or credit filed after the date of the enactment of this Act. (h) AMENDMENTS RELATED TO SECTION 323.— (1) Subsection (b) of section 5684 is amended— (A) by striking out "SECTION 6660" in the heading and inserting in lieu thereof "SECTION 6662", and (B) by striking out "section 6660(a)" in the text and inserting in lieu thereof "section 6662(a)". (2) Subsection (c) of section 5761 is amended— (A) by striking out "SECTION 6660" in the heading and inserting in lieu thereof "SECTION 6662", and (B) by striking out "section 6660(a)" in the text and " inserting in lieu thereof "section 6662(a)". (3) Clause (ii) of section 6661(b)(2)(A) (defining understatement) is amended by inserting ", reduced by any rebate (within the meaning of section 6211(b)(2))" after "return^'. (i) AMENDMENT RELATED TO SECTION 333.—Section 7609(c)(l) (relating to summons to which section applies) is amended by striking out "section 7602" and inserting in lieu thereof "section 7602(a)". (j) AMENDMENTS RELATED TO SECTION 334.— (1) CLARIFICATION THAT DEATH BENEFIT EXCLUSION APPLIES TO

DISTRIBUTIONS UNDER SECTION 403 (b).—Subparagraph (C) of section 3405(b)(2) (relating to special rule for distributions by reason of death) is amended to read as follows:

26 USC 3405. _,,

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"(C)

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SPECIAL RULE FOR DISTRIBUTIONS BY REASON OF

DEATH.—In the case of any nonperiodic distribution from or under any plan or contract described in section 401(a), 403(a), or 403(b)— "(i) which is made by reason of a participant's death, and "(ii) with respect to which the requirements of clauses (ii) and (iv) of subsection (d)(4)(A) are met, subparagraph (A) or (B) (as the case may be) shall be applied by taking into account the exclusion from gross income provided by section 101(b) (whether or not allowable)." (2) CLARIFICATION OF CREDIT FOR WITHHELD AMOUNTS.—Para-

Ante, p. 826. 26 USC 31.

graph (1) of section 31(a) is amended by striking out "under

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