Page:United States Statutes at Large Volume 98 Part 1.djvu/840

 98 STAT. 792

26 USC 6015. 26 USC 6073. 26 USC 6153.

PUBLIC LAW 98-369—JULY 18, 1984 "(2) SHORT TAXABLE YEAR.—This section shall be applied to taxable years of less than 12 months in accordance with regulations prescribed by the Secretary, "(k) ESTATES AND TRUSTS.—This section shall not apply to any estate or trust. "(1) REGULATIONS.—The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this section." SEC. 412. REPEAL OF REQUIREMENT OF DECLARATIONS, ETC. (a) GENERAL RULE.—The following provisions are hereby repealed: (1) Section 6015 (relating to declaration of estimated income tax by individuals). (2) Section 6073 (relating to time for filing declarations of estimated income tax by individuals). (3) Section 6153 (relating to installment payments of estimated income tax by individuals). (b) TECHNICAL AND CONFORMING AMENDMENTS.—

26 USC 871. 26 USC 1403. 26 USC 6012. 26 USC 6020. 26 USC 6201. Ante, p. 788. 26 USC 6362.

26 USC 6601.

Ante, p. 788. 26 USC 6651. Ante, p. 788. 26 USC 7203. 26 USC 7216.

26 USC 7701.

(1) Subsection (g) of section 871 is amended by striking out paragraph (6) and by redesignating paragraphs (7) and (8) as paragraphs (6) and (7), respectively. (2) Subsection (b) of section 1403 is amended by striking out paragraph (3). (3) Paragraph (2) of section 6012(b) is amended by striking out "or section 6015(a)". (4) Paragraph (1) of section 6020(b) is amended by striking out "(other than a declaration of estimated tax required under section 6015)". (5) Paragraph (1) of section 6201(b) is amended to read as follows: "(1) ESTIMATED INCOME TAX.—No unpaid amount of estimated income tax required to be paid under section 6154 or 6654 shall be assessed." (6) Paragraph (5) of section 6362(e) is amended by striking out "and section 6015 and other provisions relating to declarations of estimated income" and inserting in lieu thereof "and provisions relating to estimated income tax". (7) Subsection (h) of section 6601 is amended to read as follows: "(h) EXCEPTION AS TO ESTIMATED TAX.—This section shall not apply to any failure to pay any estimated tax required to be paid by section 6154 or 6654." (8) Subsection (d) of section 6651 is amended to read as follows: "(d) EXCEPTION FOR ESTIMATED TAX.—This section shall not apply to any failure to pay any estimated tax required to be paid by section 6154 or 6654." (9) Section 7203 is amended by striking out "(other than a return required under the authority of section 6015)". (10) Subsection (a) of section 7216 is amended— (A) by striking out "or declarations or amended declarations of estimated tax under section 6015,", and (B) by striking out "return or declaration" each place it appears and inserting in lieu thereof "return". (11) Paragraph (34) of section 7701(a) is hereby repealed. (c) CLERICAL AMENDMENTS.—

(1) The table of sections for subpart B of part II of subchapter A of chapter 61 is amended by striking out the item relating to section 6015.

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