# Pub. L. 85-866: changes to the Internal Revenue Code 1958-09-02, 72 Stat. 1606. Source: . ## Legislative history - Bill: [H.R. 8381](https://www.congress.gov/bill/85th-congress/house-bill/8381) ## § 75: Dealers in tax-exempt securities - § 75(a): Pub. L. 85–866, § 2(a)(2), (3), struck out “short-term” each place it appeared, and inserted sentence to provide that no reduction to cost of securities sold during taxable year shall be made in respect of subsec. (b)(1)(A)(ii) obligations held at close of year, and to permit reduction in cost of securities sold in taxable year sold if obligation is municipal bond. - § 75(b)(1): Pub. L. 85–866, § 2(a)(1), substituted “municipal bond” for “short-term municipal bond”, designated former subpars. (A) and (B) as (A)(i) and (ii), respectively, and added subpar. (B). ## § 101: Certain death benefits - § 101(b): Pub. L. 85–866 substituted “This subparagraph shall not apply to total distributions payable (as defined in section 402(a)(3) which are paid to a distributee within one taxable year of the distributee by reason of the employee’s death—” for “(other than total distributions payable, as defined in section 402(a)(3), which are paid to distributee, by a stock bonus, pension, or profit-sharing trust described in section 401(a) which is exempt from tax under section 501(a), or under an annuity contract under a plan which meets the requirements of paragraphs (3), (4), (5), and (6) of section 401(a), within one taxable year of the distributee by reason of the employee’s death)”, and added cls. (i), (ii), and (iii). ## § 152: Dependent defined - § 152(a): Pub. L. 85–866, § 4(a), inserted “(other than an individual who at any time during the taxable year was the spouse, determined without regard to section 153, of the taxpayer)”. - § 152(b)(3): Pub. L. 85–866, § 4(b), among other changes, struck out provision that “dependent” does not include any individual who is not a United States citizen unless such individual is a resident of United States or of a contiguous country, or of Canal Zone or Panama, and inserted provision barring exclusion from definition of “dependent” any child of taxpayer, legally adopted by him, if, for taxable year of taxpayer, child’s principal place of abode is taxpayer’s home and child is member of taxpayer’s household, if taxpayer is United States citizen. - § 152(b): Pub. L. 85–866, § 4(c), added par. (5). ## § 162: Trade or business expenses - § 162(c), § 162(d): Pub. L. 85–866, § 5(a), added subsec. (c) and redesignated former subsec. (c) as (d). ## § 164: Taxes - § 164(f), § 164(g): Pub. L. 85–866, § 6(a), added subsec. (f) and redesignated former subsec. (f) as (g). ## § 165: Losses - § 165(g)(3)(B): Pub. L. 85–866, § 7, substituted “rental of” for “rental from”. - § 165(h)(3), § 165(h)(4): Pub. L. 85–866, § 57(c)(1), added pars. (3) and (4). - § 165(h)(5): Pub. L. 85–866, § 202(a), added par. (5). ## § 166: Bad debts - § 166(d)(2)(A): Pub. L. 85–866 substituted “a trade or business of the taxpayer” for “a taxpayer’s trade or business”. ## § 167: Depreciation - § 167(d): Pub. L. 85–866 inserted “certified mail or” before “registered mail”. ## § 170: Charitable, etc., contributions and gifts - § 170(b)(1)(C): Pub. L. 85–866, § 10(a), inserted sentence allowing substitution, in lieu of amount of tax paid during year, amount of tax paid in respect of such year, provided amount so included in the year in respect of which payment was made be not included in any other year. - § 170(b): Pub. L. 85–866, § 11, added par. (3). - § 170(b): Pub. L. 85–866, § 12, added par. (4). ## § 171: Amortizable bond premium - § 171(b)(1)(B): Pub. L. 85–866, § 13(a)(1), substituted “, in the case of any bond other than a bond to which clause (ii) or (iii) applies” for “(but in the case of bonds described in subsection (c)(1)(B) issued after January 22, 1951, and acquired after January 22, 1954, only if such earlier call date is a date more than 3 years after the date of such issue), and”, designated such provision as cl. (i), and added cl. (ii) and (iii). - § 171(b)(2): Pub. L. 85–866, § 13(a)(2), substituted “In the case of a bond to which paragraph (1)(B)(ii) or (iii) applies and which has a call date,” for “In the case of a bond described in subsection (c)(1)(B) issued after January 22, 1951, and acquired after January 22, 1954, which has a call date not more than 3 years after the date of such issue,” in second sentence. ## § 172: Net operating loss deduction - § 172(b): Pub. L. 85–866, § 203(a), substituted “1957” for “1953”, and “3” for “2” in par. (1), and substituted “subsection (i)” for “subsection (f)”, “8” for “7”, and “7” for “6” in par. (2). - § 172(f): Pub. L. 85–866, § 14(a), added pars. (3) and (4). - § 172(g): Pub. L. 85–866, § 14(b), added par. (3) and redesignated former par. (3) as (4). - § 172: Pub. L. 85–866, §§ 64(b), 203(b), added subsecs. (h) and (i) and redesignated former subsec. (h) as (j). ## § 178: Amortization of cost of acquiring a lease - Enacted 26 U.S.C. § 178. ## § 179: Election to expense certain depreciable business assets - Enacted 26 U.S.C. § 179. ## § 213: Medical, dental, etc., expenses - § 213(c): Pub. L. 85–866, § 17(b), substituted “Except as provided in subsection (g), the” for “The”. - § 213(d)(2)(A): Pub. L. 85–866, § 16, struck out “claimed or” before “allowed”. - § 213: Pub. L. 85–866, § 17(A), added subsec. (g). ## § 243: Dividends received by corporations - § 243(a): Pub. L. 85–866, § 57(b)(1), inserted “(other than a small business investment company operating under the Small Business Investment Act of 1958)”. - § 243(b), § 243(c): Pub. L. 85–866, § 57(b)(2), (3), added subsec. (b), redesignated former subsec. (b) as (c), and substituted “subsections (a) and (b)” for “subsection (a)”. ## § 246: Rules applying to deductions for dividends received - § 246(b)(1): Pub. L. 85–866, § 57(c)(2), substituted “243(a)” for “243” wherever appearing. - § 246(c): Pub. L. 85–866, § 18(a), added subsec. (c). ## § 358: Basis to distributees - § 358(a)(1)(A)(iii): Pub. L. 85–866 added cl. (iii). ## § 381: Carryovers in certain corporate acquisitions - § 381(c)(21): Pub. L. 85–866 added par. (21). ## § 403: Taxation of employee annuities - § 403(a)(1): Pub. L. 85–866, § 23(b), substituted “which meets the requirements of section 404(a)(2) (whether or not the employer deducts the amounts paid for the contract under such section),” for “with respect to which the employer’s contribution is deductible under section 404(a)(2), or if an annuity contract is purchased for an employee by an employer described in section 501(c)(3) which is exempt from tax under section 501(a),”. - § 403(b), § 403(c), § 403: Pub. L. 85–866, § 23(a), added subsec. (b), redesignated former subsec. (b) as (c), and added subsec. (d). ## § 404: Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan - § 404(a): Pub. L. 85–866 substituted “income); but, if” for “income) but if” preceding par. (1). ## § 421: General rules - § 421(a): Pub. L. 85–866, § 25, inserted sentence authorizing substitution of “grantor corporation” or “corporation issuing or assuming a stock option in a transaction to which subsection (g) is applicable” for “employer corporation”. - § 421(d)(1): Pub. L. 85–866, § 26(a)(1), substituted “in the case of a variable price option” for “in case the purchase price of the stock under the option is fixed or determinable under a formula in which the only variable is the value of the stock at any time during a period of 6 months which includes the time the option is exercised” and inserted “fair” before “market value”. - § 421(d): Pub. L. 85–866, § 26(a)(2), added par. (7). ## § 455: Prepaid subscription income - Enacted 26 U.S.C. § 455. ## § 481: Adjustments required by changes in method of accounting - § 481(a)(2): Pub. L. 85–866, § 29(a)(1), inserted “unless the adjustment is attributable to a change in the method of accounting initiated by the taxpayer”, after “does not apply”. - § 481(b)(1): Pub. L. 85–866, § 29(b)(1)–(3), inserted “, other than the amount of such adjustments to which paragraph (4) or (5) applies,” after “subsection (a)(2)” and substituted “the aggregate increase in the taxes” for “the aggregate of the taxes” and “which would result if one-third of such increase in taxable income” for “which would result if one-third of such increase”. - § 481(b)(2): Pub. L. 85–866, § 29(b)(1), (4), inserted “other than the amount of such adjustments to which paragraph (4) or (5) applies,” after “subsection (a)(2)”, wherever appearing and “(or under the corresponding provisions of prior revenue laws)” after “the net increase in the taxes under this Chapter”. - § 481(b)(3)(A): Pub. L. 85–866, § 29(b)(5), substituted “paragraph (1) or (2)” for “paragraph (2)”, wherever appearing. - § 481(b): Pub. L. 85–866, § 29(a)(2), added pars. (4) to (6). ## § 503: Requirements for exemption - § 503: Pub. L. 85–866, § 30(a), added subsec. (h). - § 503: Pub. L. 85–866, § 30(b), added subsec. (i). ## § 534: Burden of proof - § 534(b): Pub. L. 85–866 inserted “certified mail or” before “registered mail”. ## § 535: Accumulated taxable income - § 535(b)(2): Pub. L. 85–866, § 31(a), struck out “the limitation in” after “without regard to”. - § 535(b)(6)(B): Pub. L. 85–866, § 31(a), substituted “in taxable income the excess of the net long-term capital gain for the taxable year over the net short-term capital loss for such year (determined without regard to the capital loss carryover provided in section 1212)” for “such excess in taxable income”. - § 535(c)(2), § 535(c)(3): Pub. L. 85–866, § 205(a), substituted “$100,000” for “$60,000”. ## § 545: Undistributed personal holding company income - § 545(b)(2): Pub. L. 85–866, § 32(a), substituted in first sentence “, but in computing such deduction the limitations in section 170(b)(1)(A) and (B) shall apply, and section 170(b) shall not apply” for “but with the limitations in section 170(b)(1)(A) and (B) (in lieu of the limitation in section 170(b)(2)”, and inserted in second sentence “(other than the 5-percent limitation)” and “the first sentence” after “with the adjustments” and “provided in”, respectively. - § 545(b)(4): Pub. L. 85–866, § 32(b), inserted “computed without the deductions provided in part VIII (except section 248) of subchapter B”. ## § 582: Bad debts, losses, and gains with respect to securities held by financial institutions - § 582(c): Pub. L. 85–866 struck out “with interest coupons or in registered form,” before “exceed the gains”. ## § 611: Allowance of deduction for depletion - § 611: Pub. L. 85–866 substituted “devisees” for “devises”. ## § 613: Percentage depletion - § 613(d): Pub. L. 85–866 added subsec. (d). ## § 614: Definition of property - § 614(b)(4): Pub. L. 85–866, § 37(a), added par. (4). - § 614(c), § 614(d), § 614(e): Pub. L. 85–866, § 37(b)–(d), added subsecs. (c) and (d), redesignated former subsec. (c) as (e), and substituted in first sentence of par. (1) “or in two or more adjacent tracts” for “or in two or more contiguous tracts” and “shall, on showing by the taxpayer that a principal purpose is not the avoidance of tax, permit the taxpayer to treat (for all purposes of this subtitle) all such mineral interests in each separate kind of mineral deposit as one property” for “may, on showing of undue hardship, permit the taxpayer to treat (for all purposes of this subtitle) all such mineral interests as one property”. ## § 851: Definition of regulated investment company - § 851(e)(1): Pub. L. 85–866, § 38(a), substituted “not earlier than 60 days” for “not less than 60 days” in first sentence. - § 851(e)(2): Pub. L. 85–866, § 38(b), substituted “issuer” for “issues”. ## § 852: Taxation of regulated investment companies and their shareholders - § 852(a): Pub. L. 85–866, § 101(a), inserted “(other than subsection (c) of this section)”. - § 852(b)(4): Pub. L. 85–866, § 39(a), added par. (4). - § 852(c): Pub. L. 85–866, § 101(b), inserted sentence defining regulated investment company. ## § 871: Tax on nonresident alien individuals - § 871(a)(1): Pub. L. 85–866, § 40(a), inserted “section 403(a)(2),” after “section 402(a)(2),”. - § 871(b): Pub. L. 85–866, § 41(a), inserted last par. covering former provisions of par. (3), which was struck out by the amendment, and containing new provisions with references to credits under section 34 and 35 and exclusion under section 116 of this title. ## § 904: Limitation on credit - § 904(c): Pub. L. 85–866 added subsec. (c). ## § 905: Applicable rules - § 905(b): Pub. L. 85–866 inserted sentence deeming recipient of a royalty or other amount for use of copyright, patent, and other like property derived from sources within United Kingdom, to have paid or accrued taxes paid or accrued to United Kingdom with respect to royalty if recipient elects to include in its gross income the amount of such United Kingdom tax. ## § 911: Citizens or residents of the United States living abroad - § 911(c): Pub. L. 85–866 added subsec. (c). ## § 1015: Basis of property acquired by gifts and transfers in trust - § 1015(d): Pub. L. 85–866 added subsec. (d). ## § 1016: Adjustments to basis - § 1016(a)(6): Pub. L. 85–866, § 2(b), struck out “short-term” before “municipal bond”. - § 1016(a)(18): Pub. L. 85–866, § 64(d)(2), added par. (18). ## § 1031: Exchange of real property held for productive use or investment - § 1031(d): Pub. L. 85–866 inserted in first sentence a comma between “exchanged” and “decreased” and “or decreased in the amount of loss”, and substituted in second sentence “subsection” for “paragraph”. ## § 1033: Involuntary conversions - § 1033(a)(2): Pub. L. 85–866, § 45, inserted provision defining “control”. - § 1033(g), § 1033(h): Pub. L. 85–866, § 46(a), added subsec. (g) and redesignated former subsec. (g) as (h). ## § 1053: Property acquired before March 1, 1913 - § 1053: Pub. L. 85–866 substituted “subtitle” for “part”. ## § 1231: Property used in the trade or business and involuntary conversions - § 1231(a): Pub. L. 85–866 inserted provision respecting casualty losses sustained upon certain uninsured property. ## § 1233: Gains and losses from short sales - § 1233(a): Pub. L. 85–866, § 52(b), struck out “, other than a hedging transaction in commodity futures,” after “sale of property”. - § 1233(e)(4): Pub. L. 85–866, § 52(a), added par. (4). - § 1233(g): Pub. L. 85–866, § 52(b), added subsec. (g). ## § 1234: Options to buy or sell - § 1234: Pub. L. 85–866 amended section generally and among other changes provided in subsec. (a) that gain or loss resulting from option to buy or sell property is to be considered gain or loss arising from property which has the same character as the property underlying the option, incorporated existing provisions in subsecs. (b) and (c)(3), and inserted provisions set out in subsec. (c)(1), (2), (4). ## § 1235: Sale or exchange of patents - § 1235(d): Pub. L. 85–866 substituted provisions set out as subsec. (d) for provisions reading “Subsection (a) shall not apply to any sale or exchange between an individual and any other related person (as defined in section 267(b)), except brothers and sisters, whether by the whole or half blood.” ## § 1237: Real property subdivided for sale - § 1237(a)(1): Pub. L. 85–866 substituted “and, in the same taxable year” for “or, in the same taxable year”. ## § 1239: Gain from sale of depreciable property between certain related taxpayers - § 1239(c): Pub. L. 85–866 added subsec. (c). ## § 1242: Losses on small business investment company stock - Enacted 26 U.S.C. § 1242. ## § 1243: Loss of small business investment company - Enacted 26 U.S.C. § 1243. ## § 1244: Losses on small business stock - Enacted 26 U.S.C. § 1244. ## § 1312: Circumstances of adjustment - § 1312(6), § 1312(7): Pub. L. 85–866 added par. (6) and redesignated former par. (6) as (7). ## § 1314: Amount and method of adjustment - § 1314(c): Pub. L. 85–866 substituted in second sentence “The” for “Other than in the case of an adjustment resulting from a determination under section 1313(a)(4), the”. ## § 1341: Computation of tax where taxpayer restores substantial amount held under claim of right - § 1341(a): Pub. L. 85–866, § 60(a), inserted “and subchapter E of chapter 2 of such code” in last sentence. - § 1341(b)(2): Pub. L. 85–866, § 60(b), (c), in second sentence inserted “with respect to rates” and inserted “, or by an order of a court, or are made in settlement of litigation or under threat or imminence of litigation” and inserted last sentence. - § 1341(b)(3): Pub. L. 85–866, § 60(d), added par. (3). ## § 1441: Withholding of tax on nonresident aliens - § 1441(b), § 1441(c)(5): Pub. L. 85–866 inserted “section 403(a)(2),” after “section 402(a)(2),”. ## § 1504: Definitions - § 1504(b): Pub. L. 85–866 added par. (8). ## § 2014: Credit for foreign death taxes - § 2014(f): Pub. L. 85–866 added subsec. (f). ## § 2015: Credit for death taxes on remainders - § 2015: Pub. L. 85–866 substituted “the time for payment of the tax imposed by section 2001 or 2101 as postponed and extended under section 6163” for “60 days after the termination of the precedent interest or interests in the property”. ## § 2039: Annuities - § 2039: Pub. L. 85–866, § 67(a), inserted “(4), (5), and (6)” after “section 401(a)(3)”. - § 2039: Pub. L. 85–866, § 23(e), added par. (3), inserted “or under contract described in paragraph (3)” in second sentence of subsec. (c) and substituted “paragraph (1) or (2) shall not be considered to be contributed by the decedent, and contributions or payments made by the decedent’s employer or former employer toward the purchase of an annuity contract described in paragraph (3) shall, to the extent excludable from gross income under section 403(b),” for “this subsection shall” in third sentence of subsec. (c). ## § 2053: Expenses, indebtedness, and taxes - § 2053(d)(1): Pub. L. 85–866 struck out “or any possession of the United States,” after “District of Columbia,”. ## § 2055: Transfers for public, charitable, and religious uses - § 2055(e): Pub. L. 85–866 substituted “503” for “504”. ## § 2106: Taxable estate - § 2106(a)(2)(E): Pub. L. 85–866 substituted “503” for “504”. ## § 2208: Certain residents of possessions considered citizens of the United States - Enacted 26 U.S.C. § 2208. ## § 2501: Imposition of tax - § 2501(b): Pub. L. 85–866, § 102(b), added subsec. (b) and redesignated former subsec. (b) as (c). - § 2501(c): Pub. L. 85–866, § 102(b), redesignated former subsec. (b) as (c) and Pub. L. 85–866, § 43(b), made the heading read in the plural, designated existing provisions as par. (2) and added par. (1). ## § 2522: Charitable and similar gifts - § 2522(c): Pub. L. 85–866 substituted “503” for “504”. ## § 3121: Definitions - § 3121(l)(3): Pub. L. 85–866 substituted “by” for “be” in heading. ## § 3122: Federal service - § 3122: Pub. L. 85–866 substituted “section” for “subsection” wherever appearing. ## § 3504: Acts to be performed by agents - § 3504: Pub. L. 85–866 substituted “title” for “subtitle” in first sentence. ## § 6012: Persons required to make returns of income - § 6012(c), § 6012(d): Pub. L. 85–866 added subsec. (c) and redesignated former subsec. (c) as (d). ## § 6013: Joint returns of income tax by husband and wife - § 6013(b)(2)(C): Pub. L. 85–866 substituted “section 6213” for “such section”. ## § 6033: Returns by exempt organizations - § 6033(b)(8): Pub. L. 85–866 added par. (8). ## § 6037: Return of S corporation - Enacted 26 U.S.C. § 6037. ## § 6040: Cross references ## § 6104: Publicity of information required from certain exempt organizations and certain trusts - § 6104: Pub. L. 85–866 designated existing provisions as subsec. (b) and added subsec. (a). ## § 6161: Extension of time for paying tax - § 6161(a)(2): Pub. L. 85–866 inserted provisions allowing Secretary or his delegate to extend time for payment for reasonable period, not exceeding 10 years from date prescribed by section 6151(a), if he finds that payment on date fixed for payment of any installment under section 6166, or any part of such installment, or payment of any part of a deficiency prorated under section 6166 to installments the date for payment of which had arrived would result in undue hardship. ## § 6163: Extension of time for payment of estate tax on value of reversionary or remainder interest in property - § 6163(b), § 6163(c): Pub. L. 85–866 added subsec. (b) and redesignated former subsec. (b) as (c). ## § 6164: Extension of time for payment of taxes by corporations expecting carrybacks - § 6164(d)(2): Pub. L. 85–866 inserted “certified mail or” before “registered mail”. ## § 6212: Notice of deficiency - § 6212(a): Pub. L. 85–866, § 89(b), inserted “certified mail or” before “registered mail”. - § 6212(b)(1): Pub. L. 85–866, § 76, substituted “subtitle A or chapter 12” for “chapter 1 or 12” and “subtitle A, chapter 12,” for “such chapter”. - § 6212(b)(2): Pub. L. 85–866, § 89(b), inserted “certified mail or” before “registered mail”. ## § 6325: Release of lien or discharge of property - § 6325(a)(1): Pub. L. 85–866, § 77(1), substituted “or” for “,” after “satisfied” and struck out “, or, in the case of the estate tax imposed by chapter 11 or the gift tax imposed by chapter 12, has been fully satisfied or provided for” after “unenforceable”. - § 6325(c): Pub. L. 85–866, § 77(2), added subsec. (c) and redesignated former subsec. (c) as (d). - § 6325(d): Pub. L. 85–866. § 77(2), (3), redesignated former subsec. (c) as (d) and in heading and text struck out “partial” before “discharge”. Former subsec. (d) redesignated (e). - § 6325(e): Pub. L. 85–866, § 77(2), redesignated former subsec. (d) as (e). ## § 6338: Certificate of sale; deed of real property - § 6338(c): Pub. L. 85–866 struck out “district” before “attorney”. ## § 6339: Legal effect of certificate of sale of personal property and deed of real property - § 6339(b)(2): Pub. L. 85–866 substituted “as” for “of” after “Deed” in heading. ## § 6501: Limitations on assessment and collection - § 6501(d): Pub. L. 85–866, § 80(a), (b), substituted in first sentence “subsection (c), (e), or (f)” for “subsection (c)”, designated existing clauses (1) to (3) of second sentence as clause (1) and added clauses (2) and (3). - § 6501(g)(2): Pub. L. 85–866, § 81(a), substituted “organization” for “corporation” wherever appearing. - § 6501(h), § 6501(i): Pub. L. 85–866, § 81(b), added subsec. (h) and redesignated former subsec. (h) as (i). ## § 6503: Suspension of running of period of limitation - § 6503(d): Pub. L. 85–866 struck out “assessment or” after “period of limitations for” and inserted “or under the provisions of section 6166”. ## § 6504: Cross references - § 6504: Pub. L. 85–866 added par. (15). ## § 6511: Limitations on credit or refund - § 6511(a): Pub. L. 85–866, § 82(a), struck out from first sentence “required to be” after “3 years from the time the return was”, and “(determined without regard to any extension of time)” before “or 2 years”. - § 6511(b)(2)(A): Pub. L. 85–866, § 82(b), substituted “Limit where claim not filed within 3-year period” for “Limit to amount paid within years” in heading, and in text substituted “within the period,” for “within the 3 years”, inserted “equal to 3 years plus the period of any extension of time for filing the return” and struck out provision that if the tax was required to be paid by means of a stamp, the amount of the credit or refund shall not exceed the portion of the tax paid within the 3 years immediately preceding the filing of the claim. - § 6511(b)(2)(B): Pub. L. 85–866, § 82(c), substituted “Limit where claim not filed within 3-year period” for “Limit to amount paid within 2 years” in heading. - § 6511(d)(2)(A): Pub. L. 85–866, § 82(d), substituted in first sentence “15th day of the 40th month (or 39th month, in the case of a corporation)” for “15th day of the 39th month”. ## § 6532: Periods of limitation on suits - § 6532(a)(1), § 6532(a)(4): Pub. L. 85–866 inserted “certified mail or” before “registered mail” wherever appearing. ## § 6601: Interest on underpayment, nonpayment, or extensions of time for payment, of tax - § 6601(b): Pub. L. 85–866, §§ 66(c), 206(e), inserted reference to section 6166, and substituted “if the time for payment of an amount of such tax is postponed or extended as provided by section 6163” for “if postponement of the payment of an amount of such tax is permitted by section 6163(a)”. - § 6601(g), § 6601(h), § 6601(i), § 6601(j): Pub. L. 85–866, §§ 83(a)(1), 84(a), added subsecs. (g) and (h) and redesignated former subsecs. (g) and (h) as (h) and (i), respectively. ## § 6611: Interest on overpayments - § 6611(b)(1): Pub. L. 85–866, § 83(b), struck out “, but if the amount against which the credit is taken is an additional assessment, then to the date of the assessment of that amount” after “taken”. - § 6611(c): Pub. L. 85–866, § 83(c), repealed subsec. (c) which defined “additional assessment”. - § 6611(g), § 6611(h): Pub. L. 85–866, § 42(b), added subsec. (g) and redesignated former subsec. (g) as (h). ## § 6652: Failure to file certain information returns, registration statements, etc. - § 6652(a): Pub. L. 85–866 substituted “section 6042(1)” for “section 6042” and “(upon notice and demand by the Secretary or his delegate and in the same manner as tax), by the person failing to so file the statement, $1 for each such statement not so filed” for “by the person failing to file the statement, upon notice and demand by the Secretary or his delegate and in the same manner as tax, $1 for each such statement not filed”, deleted “section 6045 (relating to returns of brokers)” after “patronage dividends)” and inserted “on the date prescribed therefor (determined with regard to any extension of time for filing)” after “income tax withheld),”. ## § 6653: Failure to pay stamp tax - § 6653: Pub. L. 85–866, inserted “on or” after “such return was filed”. ## § 6851: Termination assessments of income tax - § 6851(d): Pub. L. 85–866 designated existing provisions as par. (1), inserted opening provisions, and added par. (2). ## § 6871: Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc. - § 6871(a): Pub. L. 85–866, § 88(a), substituted “the filing or (where approval is required by the Bankruptcy Act) the approval of a petition of, or the approval of a petition against, any taxpayer” for “the approval of a petition of, or against, any taxpayer”. - § 6871(b): Pub. L. 85–866, § 88(b), substituted “the filing or (where approval is required by the Bankruptcy Act) the approval of a petition of, or the approval of a petition against, any taxpayer” for “approval of the petition”. ## § 7213: Unauthorized disclosure of information - § 7213(c), § 7213(d): Pub. L. 85–866 added subsec. (c) and redesignated former subsec. (c) as (d). ## § 7324: Special disposition of perishable goods - § 7324(3): Pub. L. 85–866 struck out “district” before “attorney”. ## § 7325: Personal property valued at $100,000 or less - § 7325: Pub. L. 85–866 struck out “district” before “attorney” in par. (3). ## § 7422: Civil actions for refund - § 7422(f)(2): Pub. L. 85–866 struck out “district” before “attorneys”. ## § 7455: Service of process - § 7455: Pub. L. 85–866 inserted “certified mail or” before “registered mail”. ## § 7502: Timely mailing treated as timely filing and paying - § 7502(c): Pub. L. 85–866 designated existing provisions as par. (1) and added par. (2). ## § 7513: Reproduction of returns and other documents - Enacted 26 U.S.C. § 7513. ## § 7514: Authority to prescribe or modify seals - Enacted 26 U.S.C. § 7514.