# Pub. L. 96-603: changes to the Internal Revenue Code 1980-12-28, 94 Stat. 3505. Source: . ## Legislative history - Bill: [H.R. 4155](https://www.congress.gov/bill/96th-congress/house-bill/4155) ## § 404A: Deduction for certain foreign deferred compensation plans - Enacted 26 U.S.C. § 404A. ## § 613A: Limitations on percentage depletion in case of oil and gas wells - § 613A(c)(10), § 613A(c)(11), § 613A(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 - § 679(a)(1): Pub. L. 96–603 inserted “Or section 404A” after “section 404(a)(4)”. ## § 905: Applicable rules - § 905(c): Pub. L. 96–603 inserted provision that the preceding sentence not apply, with respect to any period after the refund or adjustment in the foreign taxes, if the taxpayer fails to notify the Secretary, on or before the date prescribed by regulations for giving such notice, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. ## § 6033: Returns by exempt organizations - § 6033(c), § 6033(d), § 6033(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. - § 6034(a): Pub. L. 96–603, § 1(d)(1)(A), substituted “section 4947(a)(2)” for “section 4947(a)”. - § 6034(b): Pub. L. 96–603, § 1(d)(1)(B), (C), substituted in heading “Exceptions” for “Exception” and in text inserted provision that this section not apply in the case of a trust described in section 4947(a)(1). ## § 6104: Publicity of information required from certain exempt organizations and certain trusts - § 6104(b): Pub. L. 96–603, § 1(d)(3), struck out “6056,” after “6034,”. - § 6104(d): Pub. L. 96–603, § 1(b), substituted in heading “annual returns” for “annual reports” and in text “section 6033 (relating to returns by exempt organizations) by any organization which is a private foundation within the meaning of section 509(a)” for “section 6056 (relating to annual reports by private foundations)” and “annual return” for “annual report” wherever appearing. ## § 6652: Failure to file certain information returns, registration statements, etc. - § 6652(d): Pub. L. 96–603 substituted in heading “returns” for “reports” and in text “failure to comply” for “failure to file a report required under section 6056 (relating to annual reports by private foundations) or to comply”, “failing to meet such requirements” for “failing so to file or meet the publicity requirement”, and “failure with respect” for “failure to file or comply with the requirements of section 6104(d) with regard”. ## § 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 to file the report and the notice required under section 6056 (relating to annual reports by private foundations) or to comply”, “(relating to private foundations’ annual returns) and who fails to so comply with respect to any return” for “(relating to public inspection of private foundations’ annual reports) and who fails so to file or comply”, and “each such return” for “each such report or notice”. ## § 6689: Failure to file notice of redetermination of foreign tax - Enacted 26 U.S.C. § 6689. ## § 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 “sections 6047(b) or (c), 6056, or 6104(d)”.