Pub. L. 91-614: Dec. 31, 1970

Bill H.R. 16199

§ 1015 Basis of property acquired by gifts and transfers in trust

(d)(2) Pub. L. 91–614 substituted “calendar quarter (or calendar year if the gift was made before January 1, 1971)” for…

§ 1223 Holding period of property

(11) (12) Pub. L. 91–614 added par. (11) and redesignated former par. (11) as (12).

§ 2012 Credit for gift tax

(b)(1) Pub. L. 91–614, § 102(d)(2)(A), substituted “the calendar quarter (or calendar year if the gift was made before January…
(d) Pub. L. 91–614, § 102(d)(2)(B), substituted “such quarter or year” for “such year” in two places.
(d)(1) Pub. L. 91–614, § 102(d)(2)(A), substituted “the calendar quarter (or calendar year if the gift was made before January…

§ 2032 Alternate valuation

§ 2032 Pub. L. 91–614 substituted “6 months” for “1 year” in four places and substituted “6-month” for “1-year”.

§ 2055 Transfers for public, charitable, and religious uses

(b) Pub. L. 91–614 substituted “6 months” for “one year”.

§ 2204 Discharge of fiduciary from personal liability

§ 2204 Pub. L. 91–614, § 101(d)(1)(A), substituted “fiduciary” for “executor” in section catchline.
(a) Pub. L. 91–614, §§ 101(d)(1)(B), (C), (f), designated existing provisions as subsec. (a), inserted “General Rule—”…
(b) Pub. L. 91–614, § 101(d)(1)(D), added subsec. (b).

§ 2501 Imposition of tax

(a)(1) Pub. L. 91–614, § 102(a)(1)(A), substituted “For the first calendar quarter of the calendar year 1971 and each calendar…
(a)(4) Pub. L. 91–614, § 102(a)(1)(B), substituted “calendar quarter” for “calendar year”.

§ 2502 Rate of tax

(a) Pub. L. 91–614, § 102(a)(2)(A), substituted a computation of tax formula based on the current calendar quarter…
(b) Pub. L. 91–614, § 102(a)(2)(B), substituted definition of “calendar quarter” for definition of “calendar year”.
(c) Pub. L. 91–614, § 102(a)(2)(B), substituted definition of “preceding calendar years and quarters” for definition of…

§ 2503 Taxable gifts

(a) Pub. L. 91–614, § 102(a)(3)(A), divided definition of “taxable gifts” into gifts made after Dec. 31, 1970, where…
(b) Pub. L. 91–614, § 102(a)(3)(B), substituted provisions with regard to computing taxable gifts for the calendar quarter…

§ 2504 Taxable gifts for preceding calendar periods

§ 2504 Pub. L. 91–614 substituted “Taxable gifts for preceding years and quarters” for “Taxable gifts for preceding years” in…
(a) Pub. L. 91–614 substituted “In computing taxable gifts for the preceding calendar years or calendar quarters for the…
(b) Pub. L. 91–614 inserted reference to calendar quarters in heading, substituted “during preceding calendar years and…
(c) Pub. L. 91–614 inserted reference to calendar quarters in heading, inserted “or calendar quarter” after “calendar year”…
(d) Pub. L. 91–614 struck out “For years before the calendar year 1955” from explanation of term “net gifts” as used in…

§ 2512 Valuation of gifts

(b) Pub. L. 91–614 substituted “calendar quarter” for “calendar year”.

§ 2513 Gift by husband or wife to third party

(a) (b)(2) Pub. L. 91–614, § 102(b)(2)(A), substituted “calendar quarter” for “calendar year”.
(b)(2)(A) Pub. L. 91–614, § 102(b)(2)(B), substituted “the 15th day of the second month” for “the 15th day of April” and…
(b)(2)(B) Pub. L. 91–614, § 102(b)(2)(C), substituted “such calendar quarter” for “such year”.
(c) Pub. L. 91–614, § 102(b)(2)(A), substituted “calendar quarter” for “calendar year”.
(c)(1) Pub. L. 91–614, § 102(b)(2)(D), substituted “15th day of the second month following the close of such calendar quarter”…
(d) Pub. L. 91–614, § 102(b)(2)(A), (E), substituted “calendar quarter” for “calendar year” and “such calendar quarter” for…

§ 2522 Charitable and similar gifts

§ 2522 Pub. L. 91–614 substituted “quarter” for “year” in three places.

§ 2523 Gift to spouse

(a) Pub. L. 91–614 substituted “quarter” for “year” in two places.

§ 4216 Definition of price

(b)(3) Pub. L. 91–614, § 301(b), substituted “Constructive sale price” for “Fair market price” in heading, “constructive sale…
(b)(4) Pub. L. 91–614, § 301(b)(2), substituted “Constructive sale price” for “Fair market price” in heading, “constructive…
(b)(5) (b) Pub. L. 91–614, § 301(a), added pars. (5) and (6).

§ 4251 Imposition of tax

(a)(2) Pub. L. 91–614, § 201(b)(1), substituted provisions providing the rate of tax on amounts paid for communication…
(b) Pub. L. 91–614, § 201(b)(2), substituted “January 1, 1982” for “January 1, 1974”.

§ 6019 Gift tax returns

§ 6019 Pub. L. 91–614 substituted “Any individual who in any calendar quarter makes any transfers by gift (other than…
§ 6019 Pub. L. 91–614 added subsec. (b) and redesignated former subsec. (b) as (c).

§ 6040 Cross references

(2) Pub. L. 91–614 substituted “fiduciary” for “executor”.

§ 6075 Time for filing estate and gift tax returns

(a) Pub. L. 91–614, § 101(b), substituted “9 months” for “15 months”.
(b) Pub. L. 91–614, § 102(d)(4), substituted “the 15th day of the second month following the close of the calendar quarter”…

§ 6091 Place for filing returns or other documents

(b)(3) Pub. L. 91–614, § 101(i)(1), substituted provisions requiring an estate tax return to be filed in the internal revenue…
(b)(4) Pub. L. 91–614, § 101(i)(2), permitted the executor, who desires to file an estate tax return in person, to do so by…

§ 6161 Extension of time for paying tax

(a)(1) Pub. L. 91–614 substituted “6 months (12 months in the case of estate tax)” for “6 months”.

§ 6212 Notice of deficiency

(c)(1) Pub. L. 91–614 substituted “calendar quarter” for “calendar year”.

§ 6214 Determinations by Tax Court

(b) Pub. L. 91–614 inserted reference to calendar quarters in heading and in text in regard to gift tax deficiencies.

§ 6314 Receipt for taxes

(c)(2) Pub. L. 91–614 substituted “fiduciary” for “executor”.

§ 6324 Special liens for estate and gift taxes

(a)(3) Pub. L. 91–614, § 101(d)(2), substituted “fiduciary” for “executor” in heading and text.
(b) Pub. L. 91–614, § 102(d)(7), substituted “period for which the return was filed” for “calendar year”.

§ 6412 Floor stocks refunds

(a)(1) Pub. L. 91–614 substituted “January 1 of 1973, 1974, 1978, 1979, 1980, 1981, or 1982” for “January 1, 1971, January 1…

§ 6416 Certain taxes on sales and services

(b)(2)(E) Pub. L. 91–614, § 302(b), struck out subpar. (E) providing that the tax paid under chapter 32 (or under section…
(b)(3) Pub. L. 91–614, § 302(a)(1)(A), substituted “and such article is sold to a subsequent manufacturer or producer before…
(b)(3)(A) (b)(3)(B) (b)(3) Pub. L. 91–614, § 302(a)(1)(B), substituted “the subsequent manufacturer” for “the second manufacturer”.
(c) Pub. L. 91–614, § 302(a)(2), struck out provision providing that the credit for tax paid on tires or inner tubes is…

§ 6501 Limitations on assessment and collection

(e)(2) Pub. L. 91–614 substituted “during the period for which the return was filed” for “during the year”.

§ 6504 Cross references

(9) Pub. L. 91–614 substituted “fiduciary” for “executor”.

§ 6512 Limitations in case of petition to Tax Court

§ 6512 Pub. L. 91–614 substituted “the same calendar year or calendar quarter” for “the same calendar year” in two places.

§ 6905 Discharge of executor from personal liability for decedent’s income and gift taxes

(a) Pub. L. 91–614, § 101(f), substituted “9 months” for “1 year”.