Pub. L. 96-603 Dec. 28, 1980

94 Stat. 3505 · Changed 11 sections of the Code

Bill H.R. 4155

§ 404A Deduction for certain foreign deferred compensation plans

§ 613A Limitations on percentage depletion in case of oil and gas wells

  • (c)(10) (c)(11) (c) Pub. L. 96–603 added par. (10) and redesignated former pars. (10) and (11) as (11) and (12), respectively.

§ 679 Foreign trusts having one or more United States beneficiaries

  • (a)(1) Pub. L. 96–603 inserted “Or section 404A” after “section 404(a)(4)”.

§ 905 Applicable rules

  • (c) Pub. L. 96–603 inserted provision that the preceding sentence not apply, with respect to any period after the refund or…

§ 6033 Returns by exempt organizations

  • (c) (d) (e) Pub. L. 96–603 added subsecs. (c) and (d) and redesignated former subsec. (c) as (e).

§ 6034 Returns by certain trusts

  • § 6034 Pub. L. 96–603, § 1(d)(1)(D), substituted “section 4947(a)(2)” for “section 4947(a)” in section catchline.
  • (a) Pub. L. 96–603, § 1(d)(1)(A), substituted “section 4947(a)(2)” for “section 4947(a)”.
  • (b) Pub. L. 96–603, § 1(d)(1)(B), (C), substituted in heading “Exceptions” for “Exception” and in text inserted provision…

§ 6104 Publicity of information required from certain exempt organizations and certain trusts

  • (b) Pub. L. 96–603, § 1(d)(3), struck out “6056,” after “6034,”.
  • (d) Pub. L. 96–603, § 1(b), substituted in heading “annual returns” for “annual reports” and in text “section 6033…

§ 6652 Failure to file certain information returns, registration statements, etc.

  • (d) Pub. L. 96–603 substituted in heading “returns” for “reports” and in text “failure to comply” for “failure to file a…

§ 6685 Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations

  • § 6685 Pub. L. 96–603 substituted in section catchline “returns” for “reports”, and in text “required to comply” for “required…

§ 6689 Failure to file notice of redetermination of foreign tax

§ 7207 Fraudulent returns, statements, or other documents

  • § 7207 Pub. L. 96–603 substituted “subsection (b) or (c) of section 6047 or pursuant to subsection (d) of section 6104” for…