# Pub. L. 90-59: changes to the Internal Revenue Code

1967-07-31, 81 Stat. 154. Source: <https://www.govinfo.gov/link/plaw/90/public/59>.

## Legislative history

- Bill: [H.R. 6098](https://www.congress.gov/bill/90th-congress/house-bill/6098)

## § 6011: General requirement of return, statement, or list

- § 6011(d): Pub. L. 90–59 designated existing provisions as subpar. (A), substituted a copy of any return made during a quarter under subpar. (B) for a certificate of American ownership complying with section 4918(e) or a summary statement establishing exemption together with reasons for person’s inability to establish prior American ownership as the document to accompany the list of acquisitions made during the calendar quarter for which an exemption is claimed under section 4918, struck out “a written confirmation, furnished in accordance with the requirements described in section 4918(c) or (d), is treated as conclusive proof of prior American ownership;” after “No return or accompanying evidence shall be required under this paragraph, in connection with any acquisition with respect to which”, and added clauses (i), (ii), and (iii) and subpar. (B).