Page:United States Statutes at Large Volume 98 Part 3.djvu/1099

 CONCURRENT RESOLUTIONS—JUNE 29, 1984

98 STAT. 3471

" '(1) for which it is a DISC or former DISC, or " '(2) in which it owns at any time stock in a— " '(A) DISC or former DISC, or " '(B) FSC or former F S C "(12) Section 6011(c) (relating to returns of DISC'S and former DISC'S) is amended— "(A) by inserting 'or a FSC or former FSC after 'former DISC in paragraph (1), and "(B) by inserting 'and FSCs and Former FSC's' after 'Former DISC's' in the heading thereof. "(13) Section 6072(c) (relating to returns by nonresident alien individuals and foreign corporations) is amended by inserting 'or a FSC or former FSC after 'United States'. "(14) Section 6501(g)(3) (relating to income tax returns of DISCs) is amended by striking out Section 6011(e)(2)' and inserting in lieu thereof 'section 6011(c)(2)'. ^'(15)(A) Section 6686 (relating to failure of DISC to file returns) is amended— (i) by striking out 'section 6011(e)' and inserting in lieu thereof 'section 6011(c)', and "(ii) by striking out the heading thereof and inserting in lieu thereof the following: " 'SEC. 6686. FAILURE TO FILE RETURNS OR SUPPLY INFORMATION BY DISC OR F S C

"(B) The table of sections for subchapter B of chapter 68 is amended by striking out the item relating to section 6686 and inserting in lieu thereof the following new item: " 'Sec. 6686. Failure to file returns or supply information by DISC or FSC.'"

(162) Section 995(f)(2)(B) (as added by section 802(a)(3)) is amended by striking out "and carrybacks of losses and credits". (163) In section 805(b)(2)(A) of the bill, insert "with respect to which there had previously been a deemed distribution to which section 996(e)(l) of such Code applied" immediately before the period at the end thereof. (164) In paragraph (2) of section 4051(d) of the Code, as amended by section 921 of the bill, strike out subparagraph (B) and insert in lieu thereof the following: "(B)(i) both the seller and the purchaser of which are registered in a manner similar to registration under section 4222, and "(ii) with respect to which the purchaser certifies (at such time and in such form and manner as the Secretary prescribes by regulations) to the seller that such trailer or semitrailer— "(I) will be used, or resold for use, principally in connection with such service, or "(II) will be incorporated into an article which will be so used or resold." (165) Strike out section 1020 of the bill. (166) Strike out the item relating to section 1020 in the table of contents of the bill.

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