# Pub. L. 91-128: changes to the Internal Revenue Code 1969-11-26, 83 Stat. 269. Source: . ## Legislative history - Bill: [H.R. 12829](https://www.congress.gov/bill/91st-congress/house-bill/12829) ## § 4182: Exemptions - § 4182(c): Pub. L. 91–128 added subsec. (c). ## § 6011: General requirement of return, statement, or list - § 6011(d): Pub. L. 91–128, § 4(f), inserted provisions excepting dispositions made under circumstances entitling the person to a credit under the provisions of section 4919 from the requirement that persons incurring liability for the tax imposed by section 4911 of this title, if he disposes of the stock or debt obligation with respect to which such liability was incurred prior to the filing of the return required by subparagraph (A), file a return of such tax. - § 6011(d): Pub. L. 91–128, § 4(g), eased recordkeeping requirements by providing that nonparticipating be subject to the recordkeeping and reporting requirements prescribed by the Secretary or his delegate only insofar as they engage in sales or acquisitions in which the nonparticipating firm has received a validation certificate indicating the stock or debt obligation qualifies for the exemption or where the U.S. person acquiring the stock or debt obligation is subject to the interest equalization tax, including acquisitions where a broker’s confirmation to the customer indicates, or should indicate that the particular acquisition is or may be subject to the tax.