# Pub. L. 93-406: changes to the Internal Revenue Code 1974-09-02, 88 Stat. 968. Source: . ## Legislative history - Bill: [H.R. 2](https://www.congress.gov/bill/93rd-congress/house-bill/2) ## § 22: Credit for the elderly and the permanently and totally disabled - § 22(c)(1): Pub. L. 93–406 inserted reference in subpar. (E) to retirement bonds described in section 409 and added subpar. (F). ## § 46: Amount of credit - § 46: Pub. L. 93–406 inserted reference to section 402(e) (relating to tax on lump sum distributions), section 72(m)(5)(B) (relating to 10 percent tax on premature distributions to owner-employees), and section 408(e) (relating to additional tax on income from certain retirement accounts). ## § 62: Adjusted gross income defined - § 62: Pub. L. 93–406, § 2002(a)(2), added par. (10). ## § 72: Annuities; certain proceeds of endowment and life insurance contracts - § 72(m)(1): Pub. L. 93–406, § 2001(h)(2), struck out par. (1) which related to certain amounts received before annuity starting date. - § 72(m)(4): Pub. L. 93–406, § 2002(g)(10)(A), inserted references to an individual retirement amount described in section 408(a) and an individual retirement annuity described in section 408(b). - § 72(m)(5)(A): Pub. L. 93–406, § 2001(e)(5), (h)(3), substituted “(other than contributions made by him as an owner-employee)” for “(whether or not paid by him)” in cl. (i), and struck out cl. (iii) which had made reference to amounts which were received, by an individual who was or had been, an owner-employee, by reason of the distribution under the provisions of section 401(e)(2)(E) of his entire interest in all qualified trusts described in section 401(a) and in all plans described in section 403(a). - § 72(m)(5)(B): Pub. L. 93–406, § 2001(g)(1), substituted provisions that if a person receives an amount to which subsec. (m)(5) applies, his tax under this chapter for the taxable year in which such amount is received shall be increased by an amount equal to 10 percent of the portion of the amount so received which is includible in his gross income for such taxable year for provisions that if the aggregate amounts to which subsec. (m)(5) applied received by any person in his taxable year equalled or exceeded $2,500, the increase in his tax for the taxable year in which such amounts were received and attributable to such amounts could not be less than 110 percent of the aggregate increase in taxes, for the taxable year and the 4 immediately preceding taxable years, which would have resulted if such amounts had been included in such person’s gross income ratably over such taxable years, with provision for alternate computation if deductions had been allowed under section 404 for contributions paid for a number of prior taxable years less than 4. - § 72(m)(5)(C), § 72(m)(5): Pub. L. 93–406, § 2001(g)(2)(A), struck out subpars. (C) to (E) which contained special rules for the application of subsec. (m)(5). - § 72(m)(6): Pub. L. 93–406, § 2002(g)(10)(B), inserted reference to an individual for whose benefit an individual retirement account or annuity described in section 408(a) or (b) is maintained. - § 72(n): Pub. L. 93–406, §§ 2005(c)(3), 2007(b)(2), redesignated former subsec. (o) as (n) and in heading of subsec. (n) as so redesignated inserted reference to survivor benefit plan. Former subsec. (n), which set out provisions covering the treatment to be accorded total distributions, was struck out. - § 72(o): Pub. L. 93–406, § 2005(c)(3), redesignated former subsec. (p) as (o). Former subsec. (o) redesignated (n) and amended. - § 72(p): Pub. L. 93–406, § 2005(c)(3), redesignated subsec. (p) as (o). ## § 101: Certain death benefits - § 101(b): Pub. L. 93–406, § 2005(c)(15), substituted “a lump sum distribution (as defined in section 402(e)(4)” for “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”. - § 101(b): Pub. L. 93–406, § 2007(b)(3), substituted “if the member or former member of the uniformed services by reason of whose death such annuity is payable” for “if the individual who made the election under such chapter”. ## § 122: Certain reduced uniformed services retirement pay - § 122(a): Pub. L. 93–406, § 2007(a), substituted “United States, gross income does not include the amount of any reduction in his retired or retainer pay pursuant to the provisions of chapter 73 of title 10, United States Code” for “United States who has made an election under chapter 73 of title 10 of the United States Code to receive a reduced amount of retired or retainer pay, gross income does not include the amount of any reduction after December 31, 1965, in his retired or retainer pay by reason of such election”. - § 122(b)(2): Pub. L. 93–406, § 2005(c)(10), substituted “72(n)” for “72(o)”. - § 122(b)(2)(B): Pub. L. 93–406, § 2007(b)(1), inserted reference to section 1452(d) of title 10. ## § 219: Retirement savings - Enacted 26 U.S.C. § 219. ## § 226: Cross reference - § 226: Pub. L. 93–406 renumbered section 219 of this title as this section. ## § 275: Certain taxes - § 275(a)(6): Pub. L. 93–406 added par. (6). ## § 401: Qualified pension, profit-sharing, and stock bonus plans - § 401(a): Pub. L. 93–406, § 1021(a)(2), inserted provision that paragraphs (11), (12), (13), (14), (15), and (19) shall apply only in the case of a plan to which section 411 (relating to minimum vesting standards) applies without regard to subsection (e)(2) of this section. - § 401(a)(3): Pub. L. 93–406, § 1016(a)(2)(A), substituted provisions referring simply to a plan of which the trust is a part and the satisfaction by that plan of the requirements of section 410 (relating to minimum participation standards) for provisions referring to a trust, trusts, or trust or trusts and annuity plan or plans designated by the employer as constituting parts of a plan intended to qualify under subsec. (a) and spelling out the requisite coverage of the plan. - § 401(a)(4): Pub. L. 93–406, § 1022(a), struck out provisions referring to persons whose principal duties consist in supervising the work of other employees and inserted provisions directing the exclusion from consideration of employees described in section 410(b)(2) (A) and (C). - § 401(a)(5): Pub. L. 93–406, §§ 1012(b), 1016(a)(2)(B), inserted provisions covering the determination of whether two or more plans of an employer satisfy the requirements of par. (4) when considered as a single plan and substituted “shall not be considered discriminatory within the meaning of paragraph (4) of section 410(b) (without regard to paragraph (1)(A) thereof)” for “shall not be considered discriminatory within the meaning of paragraph (3)(B) or (4)”. - § 401(a)(7): Pub. L. 93–406, § 1016(a)(2)(C), substituted provisions referring simply to the satisfaction by the plan of which a trust is a part of the requirements of section 411 (relating to minimum vesting standards) for provisions spelling out in detail the conditions which the plan had to satisfy in order that the trust forming part of that plan constitute a qualified trust under this section. - § 401(a)(10)(A): Pub. L. 93–406, §§ 1022(b)(1), 2001(e)(4), inserted reference to section 410 in provisions preceding cl. (i) and substituted “subsection (e)” for “subsection (e)(3)(A)” in cl. (ii). - § 401(a)(11): Pub. L. 93–406, § 1021(a)(1), added par. (11). - § 401(a)(12): Pub. L. 93–406, § 1021(b), added par. (12). - § 401(a)(13): Pub. L. 93–406, § 1021(c), added par. (13). - § 401(a)(14): Pub. L. 93–406, § 1021(d), added par. (14). - § 401(a)(15): Pub. L. 93–406, § 1021(e), added par. (15). - § 401(a)(16): Pub. L. 93–406, § 2004(a)(1), added par. (16). - § 401(a)(17): Pub. L. 93–406, § 2001(c), added par. (17). - § 401(a)(18): Pub. L. 93–406, § 2001(d)(1), added par. (18). - § 401(a)(19): Pub. L. 93–406, § 1021(f), added par. (19). - § 401(b): Pub. L. 93–406, § 1023, substituted reference to the requirements of subsection (a) for the period beginning with the date on which a stock bonus, pension, profit-sharing, or annuity plan was put into effect, or for the period beginning with the earlier of the date on which there was adopted or put into effect any amendment which caused the plan to fail to satisfy such requirements, and ending with the time prescribed by law for filing the return of the employer for his taxable year in which such plan or amendment was adopted (including extensions thereof) or such later time as the Secretary or his delegate may designate for reference to the requirements of paragraphs (3), (4), (5), and (6) of subsection (a) for the period beginning with the date on which a stock bonus, pension, profit-sharing, or annuity plan was put into effect and ending with the 15th day of the third month following the close of the taxable year of the employer in which the plan was put in effect. - § 401(d): Pub. L. 93–406, § 1022(c), (f), substituted “October 10, 1962” for “the date of the enactment of this subsection” and “assets thereof are held by a bank or other person who demonstrates to the satisfaction of the Secretary or his delegate that the manner in which he will administer the trust will be consistent with the requirements of this section. A trust shall not be disqualified under this paragraph merely because a person (including the employer) other than the trustee or custodian so administering the trust” for “trustee is a bank, but a person (including the employer) other than a bank” and inserted reference to an insured credit union (within the meaning of section 101(6) of the Federal Credit Union Act) in definition of “bank”. - § 401(d): Pub. L. 93–406, § 1022(b)(2), inserted reference to the section 410(a)(3) definition of “years of service” and substituted reference to employees included in a unit of employees covered by a collective-bargaining agreement described in section 410(b)(2)(A) and employees who are nonresident aliens described in section 410(b)(2)(C) for reference to employees whose customary employment was for not more than 20 hours in any one week or was for not more than 5 months in any calendar year. - § 401(d): Pub. L. 93–406, § 2001(h)(1), inserted “in excess of contributions made by an owner-employee as an employee” after “benefits”. - § 401(d): Pub. L. 93–406, § 2001(e)(1), substituted “Subparagraphs (A) and (B) do not apply to contributions described in subsection (e)” for “Subparagraphs (A) and (B) shall not apply to any contribution which is not considered to be an excess contribution (as defined in subsection (e)(1)) by reason of the application of subsection (e)(3)”. - § 401(d): Pub. L. 93–406, § 2001(e)(2), struck out par. (8) covering excess contributions. - § 401(e): Pub. L. 93–406, § 2001(e)(3), struck out pars. (1) and (2) which defined and described the effect of excess contributions, redesignated par. (3) as the entire subsec. (e) and in provisions as thus carried forward as the entire subsec. (e) substituted “$7,500” for “$2,500” and inserted references to section 4972(b). - § 401(f): Pub. L. 93–406, § 1022(d), expanded provisions to cover annuity contracts. - § 401(j), § 401(k): Pub. L. 93–406, § 2001(d)(2), added subsec. (j) and redesignated former subsec. (j) as (k). ## § 402: Taxability of beneficiary of employees’ trust - § 402(a): Pub. L. 93–406, § 2005(b)(1), substituted provisions covering capital gains treatment of portions of lump sum distributions determined through the application of a fraction formula susceptible of producing a phaseout of capital gains treatment for provisions covering capital gains treatment of portions of lump sum distributions determined on a fixed formula. - § 402(a): Pub. L. 93–406, § 2005(c)(1), struck out subsec. (a)(3)(C) which defined “total distribution payable”. - § 402(a): Pub. L. 93–406, §§ 2002(g)(5), 2005(c)(2), substituted provisions covering rollover amounts for provisions covering limitation on capital gains treatment. - § 402(e): Pub. L. 93–406, § 2005(a), substituted provisions covering tax on lump sum distributions for provisions covering plan termination distributions made after Dec. 31, 1953, and before Jan. 1, 1955. ## § 403: Taxation of employee annuities - § 403(a)(2): Pub. L. 93–406, § 2005(b)(2), substituted “a lump sum distribution (as defined in section 4002(e)(4)(A)) is paid to the recipient” for “the total amounts payable by reason of an employee’s death or other separation from the service, or by reason of the death of an employee after the employee’s separation from the service, are paid to the payee within one taxable year of the payee” as cl. (iii) of subpar. (A), substituted “so much of the total taxable amount (as defined in section 402(e)(4)(D)) of such distribution as is equal to the product of such total taxable amount multiplied by the fraction described in section 402(a)(2) shall be treated as a gain from the sale or exchange of a capital asset held for more than 6 months. For purposes of this paragraph, in the case of an individual who is an employee without regard to section 401(c)(1), determination of whether or not any distribution is a lump sum distribution shall be made without regard to the requirement that an election be made under subsection (e)(4)(B) of section 402, but no distribution to any taxpayer other than an individual, estate, or trust may be treated as a lump sum distribution under this paragraph” for “then the amount of such payments, to the extent exceeding the amount contributed by the employee (determined by applying section 72(f)), which employee contributions shall be reduced by any amounts theretofore paid to him which were not includible in gross income, shall be considered a gain from the sale or exchange of a capital asset held for more than 6 months. This subparagraph shall not apply to amounts paid to any payee to the extent such amounts are attributable to contributions made on behalf of the employee while he was an employee within the meaning of section 401(c)(1)” following cl. (iii) of subpar. (A), substituted provisions setting out a cross reference to section 402(e) for provisions defining “total amounts” as subpar. (B), and struck out subpar. (C) setting out limitations on capital gains treatment. - § 403(a)(4): Pub. L. 93–406, § 2002(g)(6), added par. (4). - § 403(b)(2): Pub. L. 93–406, § 2004(c)(4), designated existing provisions as subpar. (A) and added subpar. (B). - § 403(b)(7): Pub. L. 93–406, § 1022(e), added par. (7). ## § 404: Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan - § 404(a)(1): Pub. L. 93–406, § 1013(c)(1), expanded subpars. (A), (B), and (C) to accommodate the increased minimum funding standards required by section 412. - § 404(a)(2): Pub. L. 93–406, §§ 1016(a)(3), 2001(g)(2)(E), 2004(c)(1), inserted references to the requirements of section 401(a)(11), (12), (13), (14), (15), (16), (17), (18), and (19), and, if applicable, the requirements of section 401(a)(17) and (18). - § 404(a)(3)(A): Pub. L. 93–406, § 2004(b), inserted “, but the amount so deductible under this sentence in any one succeeding taxable year together with the amount so deductible under the first sentence of this subparagraph shall not exceed 25 percent of the compensation otherwise paid or accrued during such taxable year to the beneficiaries under the plan” after “If in any taxable year there is paid into the trust, or a similar trust then in effect, amounts less than the amounts deductible under the preceding sentence, the excess, or if no amount is paid, the amounts deductible, shall be carried forward and be deductible when paid in the succeeding taxable years in order of time, but the amount so deductible under this sentence in any such succeeding taxable year shall not exceed 15 percent of the compensation otherwise paid or accrued during such succeeding taxable year to the beneficiaries under the plan”. - § 404(a)(6): Pub. L. 93–406, § 1013(c)(2), substituted provisions covering only taxpayers operating on the accrual basis for provisions covering the time when contributions shall be deemed made. - § 404(a)(7): Pub. L. 93–406, § 1013(c)(3), inserted reference to the amount of contributions made to or under the trusts or plans to the extent such contributions do not exceed the amount of employer contributions necessary to satisfy the minimum funding standards provided by section 412 for the plan year which ends with or within such taxable year (or for any prior plan year) and substituted “25 percent” for “30 percent” in provision covering amounts paid into trusts or under an annuity plan in any taxable year in excess of the amount allowable with respect to such year. - § 404(a)(9)(B): Pub. L. 93–406, § 2001(g)(2)(F), substituted “the second sentence of paragraph (3)” for “paragraph (1)(D), the second and third sentences of paragraph (3), and the second sentence of paragraph (7)”. - § 404(c): Pub. L. 93–406, § 2008(a), (b), substituted “or pensions” for “and pensions” in par. (1), substituted “The first and third sentences of this subsection” for “This subsection” in provisions covering amounts contributed to a trust on or after any date on which such trust is qualified for exemption from tax under section 501(a), inserted provisions setting out specified treatment to be accorded individuals who before July 1, 1974, were participants in plans described in the subsections, and inserted provision that section 277 (relating to deductions incurred by certain membership organizations in transactions with members) does not apply to any trust described in the subsection. - § 404(e): Pub. L. 93–406, § 2001(a)(1), substituted “subject to paragraphs (2) and (4), not exceed $7,500, or 15 percent” for “subject to the provisions of paragraph (2), not exceed $2,500, or 10 percent”. - § 404(e): Pub. L. 93–406, § 2001(a)(2), substituted “shall (subject to paragraph (4)) not exceed $7,500, or 15 percent” for “shall not exceed $2,500 or 10 percent”. - § 404(e): Pub. L. 93–406, § 2001(a)(3), added par. (4). - § 404(g): Pub. L. 93–406, § 4081(a), added subsec. (g). ## § 406: Employees of foreign affiliates covered by section 3121(l) agreements - § 406(b)(1): Pub. L. 93–406, § 1016(a)(4), substituted “section 401(a)(4) and section 410(b) (without regard to paragraph (1)(A) thereof)” for “paragraphs (3)(B) and (4) of section 401(a)”. - § 406(c): Pub. L. 93–406, § 2005(c)(12), substituted “subsections (a)(2) and (e) of section 402” for “section 72(n), section 402(a)(2)”. ## § 407: Certain employees of domestic subsidiaries engaged in business outside the United States - § 407(b)(1): Pub. L. 93–406, § 1016(a)(5), substituted “section 401(a)(4) and section 410(b) (without regard to paragraph (1)(A) thereof)” for “paragraphs (3)(B) and (4) of section 401(a)”. - § 407(c): Pub. L. 93–406, § 2005(c)(13), substituted “subsections (a)(2) and (e) of section 402” for “section 72(n), section 402(a)(2)”. ## § 408: Individual retirement accounts - Enacted 26 U.S.C. § 408. ## § 410: Minimum participation standards - Enacted 26 U.S.C. § 410. ## § 411: Minimum vesting standards - Enacted 26 U.S.C. § 411. ## § 412: Minimum funding standards - Enacted 26 U.S.C. § 412. ## § 413: Collectively bargained plans, etc. - Enacted 26 U.S.C. § 413. ## § 414: Definitions and special rules - Enacted 26 U.S.C. § 414. ## § 415: Limitations on benefits and contribution under qualified plans - Enacted 26 U.S.C. § 415. ## § 503: Requirements for exemption - § 503(a)(1): Pub. L. 93–406, § 2003(b)(1), substituted “section 501(c)(17)” for “section 501(c)(17) or (18)”. - § 503(a)(1): Pub. L. 93–406, § 2003(b)(2), inserted “which is referred to in section 4975(g)(2) or (3)”. - § 503(a)(2): Pub. L. 93–406, § 2003(b)(3), substituted “or paragraph (1)(B)” for “or section 401”. - § 503(c): Pub. L. 93–406, § 2003(b)(4), substituted “or subsection (a)(1)(B)” for “or section 401”. - § 503: Pub. L. 93–406, § 2003(b)(5), struck out subsec. (g) which covered trusts benefiting certain owner-employees. ## § 871: Tax on nonresident alien individuals - § 871(b)(1): Pub. L. 93–406 inserted reference to section 402(e)(1). ## § 877: Expatriation to avoid tax - § 877(b): Pub. L. 93–406 inserted reference to section 402(e)(1). ## § 901: Taxes of foreign countries and of possessions of United States ## § 2039: Annuities - § 2039: Pub. L. 93–406 inserted reference to section 1452(d) in provisions following par. (4). ## § 3401: Definitions - § 3401(a)(12)(D): Pub. L. 93–406 added subpar. (D). ## § 4971: Taxes on failure to meet minimum funding standards - Enacted 26 U.S.C. § 4971. ## § 4973: Tax on excess contributions to certain tax-favored accounts and annuities - Enacted 26 U.S.C. § 4973. ## § 4974: Excise tax on certain accumulations in qualified retirement plans - Enacted 26 U.S.C. § 4974. ## § 4975: Tax on prohibited transactions - Enacted 26 U.S.C. § 4975. ## § 6033: Returns by exempt organizations - § 6033(c): Pub. L. 93–406 inserted reference to section 6058 covering provisions relating to information required in connection with certain plans of deferred compensation. ## § 6047: Information relating to certain trusts and annuity plans - § 6047(d): Pub. L. 93–406, § 2002(g)(8), added subsec. (d). Former subsec. (d) redesignated (e). - § 6047(e): Pub. L. 93–406, §§ 1031(c)(3), 2002(g)(8), redesignated former subsec. (d) as (e), and inserted reference to section 6652(f) covering provisions relating to penalties for failure to file a return required by this section. ## § 6051: Receipts for employees - § 6051(a): Pub. L. 93–406 inserted “or every employer engaged in a trade or business who pays remuneration for services performed by an employee, including the cash value of such remuneration paid in any medium other than cash,” after “exemption,”. ## § 6057: Annual registration, etc. - Enacted 26 U.S.C. § 6057. ## § 6058: Information required in connection with certain plans of deferred compensation - Enacted 26 U.S.C. § 6058. ## § 6059: Periodic report of actuary - Enacted 26 U.S.C. § 6059. ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(g): Pub. L. 93–406 added subsec. (g) relating to disclosure of information with respect to deferred compensation plans. ## § 6104: Publicity of information required from certain exempt organizations and certain trusts - § 6104(a)(1): Pub. L. 93–406, § 1022(g)(1), substituted “Organizations described in section 501” for “In general” in heading for subpar. (A), added subpars. (B) and (C), redesignated existing subpar. (B) as (D), and in subpar. (D) as so redesignated substituted “Withholding of certain other information” for “Withholding of certain information” in heading and “subparagraph (A) or (B)” for “subparagraph (A)” in text. - § 6104(a)(2)(A): Pub. L. 93–406, § 1022(g)(2), inserted “any application referred to in subparagraph (B) of subsection (a)(1) of this section, and”. - § 6104(b): Pub. L. 93–406, § 1022(g)(3), which purported to amend subsec. (b) by substituting “6956, and 6058” for “and 6056” was executed by substituting “6056, and 6058” for “and 6056” as the probable intent of Congress. See 1980 Amendment note above. ## § 6161: Extension of time for paying tax - § 6161(b): Pub. L. 93–406 inserted references to chapter 43. ## § 6201: Assessment authority - § 6201(d): Pub. L. 93–406 inserted reference to chapter 43 taxes. ## § 6204: Supplemental assessments - § 6204(b): Pub. L. 93–406 substituted “gift, and certain excise taxes” for “and gift taxes”. ## § 6211: Definition of a deficiency - § 6211(a): Pub. L. 93–406, § 1016(a)(9)(A), inserted reference in introductory provisions to taxes imposed by chapter 43. - § 6211(b)(2): Pub. L. 93–406, § 1016(a)(9)(B), inserted reference to taxes imposed by chapter 43. ## § 6212: Notice of deficiency - § 6212(a): Pub. L. 93–406, § 1016(a)(10)(A), inserted reference to taxes imposed by chapter 43. - § 6212(b)(1): Pub. L. 93–406, § 1016(a)(10)(B), (C), inserted reference to chapter 43 in two places. - § 6212(c)(1): Pub. L. 93–406, § 1016(a)(10)(D), substituted “of the same decedent, of chapter 43 tax for the same taxable years,” for “of the same decedent,”. ## § 6213: Restrictions applicable to deficiencies; petition to Tax Court - § 6213(a): Pub. L. 93–406, § 1016(a)(11)(A), inserted reference to tax imposed by chapter 43. - § 6213(e): Pub. L. 93–406, § 1016(a)(11)(B)–(D), substituted “excise taxes” for “chapter 42 taxes” in heading, and in text substituted “4945 (relating to taxes on taxable expenditures), 4971 (relating to excise taxes on failure to meet minimum funding standard), 4975 (relating to excise tax on prohibited transactions)” for “or 4945 (relating to taxes on taxable expenditures)” and “, 4945(i)(2), 4971(c)(3), or 4975(f)(4)” for “or 4945(h)(2)”. ## § 6214: Determinations by Tax Court - § 6214(c): Pub. L. 93–406, § 1016(a)(12)(A), (B), inserted reference to chapter 43 in heading and in text. - § 6214(d): Pub. L. 93–406, § 1016(a)(12)(C), inserted reference to chapter 43. ## § 6344: Cross references - § 6344(a)(1): Pub. L. 93–406 inserted reference to chapter 43. ## § 6501: Limitations on assessment and collection - § 6501(e)(3): Pub. L. 93–406 inserted reference to chapter 43. ## § 6503: Suspension of running of period of limitation - § 6503(a)(1): Pub. L. 93–406, § 1016(a)(15)(A), substituted “certain excise taxes)” for “chapter 42 taxes)”. - § 6503(h): Pub. L. 93–406, § 1016(a)(15)(B), inserted “or section 4971 or section 4975” after “section 507” and substituted “4945(i)(2), 4971(c)(3), or 4975(f)(4)” for “or 4945(h)(2)”. ## § 6511: Limitations on credit or refund - § 6511(d)(8): Pub. L. 93–406 added par. (8). ## § 6512: Limitations in case of petition to Tax Court - § 6512(a): Pub. L. 93–406 inserted reference to chapter 43 in provisions preceding par (1). - § 6512(b)(1): Pub. L. 93–406 inserted reference to chapter 43. ## § 6601: Interest on underpayment, nonpayment, or extensions of time for payment, of tax - § 6601(d): Pub. L. 93–406 inserted reference to chapter 43 in heading, and substituted “certain excise” for “chapter 42” in text. ## § 6652: Failure to file certain information returns, registration statements, etc. - § 6652: Pub. L. 93–406, § 1031(b)(1)(B)(i), inserted “, registration statements, etc.” in section catchline. - § 6652(e), § 6652(f), § 6652(g): Pub. L. 93–406, § 1031(b)(1)(A), added subsecs. (e) and (f) and redesignated former subsec. (e) as (g). ## § 6653: Failure to pay stamp tax - § 6653: Pub. L. 93–406 substituted “certain excise” for “chapter 42” in heading and text. ## § 6677: Failure to file information with respect to certain foreign trusts - § 6677(b): Pub. L. 93–406 substituted “and certain excise” for “chapter 42”. ## § 6679: Failure to file returns, etc., with respect to foreign corporations or foreign partnerships - § 6679(b): Pub. L. 93–406 substituted “and certain excise” for “chapter 42”. ## § 6682: False information with respect to withholding - § 6682(b): Pub. L. 93–406 substituted “and certain excise” for “chapter 42.” ## § 6688: Assessable penalties with respect to information required to be furnished under section 7654 ## § 6690: Fraudulent statement or failure to furnish statement to plan participant - Enacted 26 U.S.C. § 6690. ## § 6692: Failure to file actuarial report - Enacted 26 U.S.C. § 6692. ## § 6693: Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions - Enacted 26 U.S.C. § 6693. ## § 6861: Jeopardy assessments of income, estate, gift, and certain excise taxes - § 6861: Pub. L. 93–406 substituted “, gift, and certain excise taxes” for “and gift taxes” in section catchline. ## § 6862: Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes - § 6862: Pub. L. 93–406 substituted “, gift, and certain excise taxes” for “, and gift taxes” in section catchline and “gift tax, and certain excise taxes)” for “and gift tax)” in subsec. (a). ## § 7422: Civil actions for refund - § 7422(e): Pub. L. 93–406, § 1016(a)(26)(A), substituted “chapter 42 or 43” for “chapter 42”. - § 7422(g): Pub. L. 93–406, § 1016(a)(26)(B)–(F), substituted “chapter 42 or 43” for “chapter 42” in heading, substituted “4945, 4971, or 4975” for “or 4945”, “section 4945(a) (relating to initial taxes on taxable expenditures), 4971(a) (relating to initial tax on failure to meet minimum funding standard), 4975(a) (relating to initial tax on prohibited transactions)” for “section 4945(a) (relating to initial taxes on taxable expenditures)”, and “section 4945(b) (relating to additional taxes on taxable expenditures), section 4971(b) (relating to additional tax on failure to meet minimum funding standard), or section 4975(b) (relating to additional tax on prohibited transactions)” for “or section 4945(b) (relating to additional taxes on taxable expenditures)” in par. (1), and substituted “4945, 4971, or 4975” for “or 4945” in pars. (2) and (3). ## § 7451: Petitions - § 7451: Pub. L. 93–406 inserted reference to a declaratory judgment under part IV of this subchapter. ## § 7459: Reports and decisions - § 7459(c): Pub. L. 93–406 inserted “or, in the case of a declaratory judgment proceeding under part IV of this subchapter, the date of the court’s order entering the decision” after “deficiency is entered in the records of the Tax Court”. ## § 7476: Declaratory judgments relating to qualification of certain retirement plans - Enacted 26 U.S.C. § 7476. ## § 7482: Courts of review - § 7482(b)(1): Pub. L. 93–406 added subpar. (C) and, in provisions following subpar. (C), substituted “If for any reason subparagraph (A), (B), and (C) do not apply” for “If for any reason neither subparagraph (A) nor (B) applies”, and inserted provisions referring to the time the petition seeking a declaratory decision under section 7476 was filed with the Tax Court. ## § 7701: Definitions - § 7701(a)(35): Pub. L. 93–406 added par. (35). ## § 7802: Internal Revenue Service Oversight Board - § 7802: Pub. L. 93–406 designated existing provisions as subsec. (a) and added subsec. (b).