Bill H.R. 5224
§ 6039 Returns required in connection with certain options
- (a) Pub. L. 96–167 substituted “Furnishing of information” for “Requirement of reporting” in heading, and in closing par.…
- (b) Pub. L. 96–167 added subsec. (b). Former subsec. (b), requiring every corporation making a return to furnish each…
- (c) Pub. L. 96–167 redesignated subsec. (d) as (c). Former subsec. (c), requiring any corporation transferring any share of…
- (d) Pub. L. 96–167 redesignated subsec. (d) as (c).
§ 6075 Time for filing estate and gift tax returns
- (b)(1) Pub. L. 96–167, § 8(a), substituted “(A) in the case of a return for the first, second, or third calendar quarter of…
- (b)(2) Pub. L. 96–167, § 8(c), substituted “the date prescribed by paragraph (1) for filing the return for” for “the 15th day…
- (b)(3) (b) Pub. L. 96–167, § 8(b), added par. (3) and redesignated former par. (3) as (4).
§ 6343 Authority to release levy and return property
- (c) Pub. L. 96–167 added subsec. (c).
§ 6621 Determination of rate of interest
- (a) Pub. L. 96–167 substituted provisions setting the annual rate established under this section to be such adjusted rate…
§ 6652 Failure to file certain information returns, registration statements, etc.
- (a) Pub. L. 96–167 inserted “or” after “$10 or more),” in par. (1), struck out par. (2) relating to failure to make a…