Page:United States Statutes at Large Volume 83.djvu/559

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[83 STAT. 531]
[83 STAT. 531]
PUBLIC LAW 91-000—MMMM. DD, 1969

83 STAT. ] "(c)

PUBLIC LAW 91-172-DEC. 30, 1969

TAXES IMPOSED BY SECTION 507

OR CHAPTER 42.—The

531 Tax

Court, in redetermining a deficiency of any tax imposed by section 507 or chapter 42 for any period, act, or failure to act, shall consider such facts with relation to the taxes under chapter 42 for other periods, acts, or failures to act as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the taxes under chapter 42 for any other period, act, or failure to act have been overpaid or underpaid." (44) Section 6214(d) (as relettered) is amended by inserting ", chapter 42," after "chapter". (45) Section 6344(a)(1) (relating to certain cross references) is amended by inserting "and taxes imposed by chapter 42," after "gift taxes,". (46) Section 6503(a)(1) (relating to issuance of statutory notice of deficiency) is amended by striking out "and gift taxes" and inserting in lieu thereof "gift and chapter 42 taxes". (47) Section 6512(a) (relating to effect of petition to Tax Court) is amended— (A) by striking out "and gift taxes" and inserting in lieu thereof "gift, and chapter 42 taxes", and (B) by striking out "or of estate tax in respect of the taxable estate of the same decedent," and inserting in lieu thereof "of estate tax in respect of the taxable estate of the same decedent, or of tax imposed by chapter 42 with respect to any act (or failure to act) to which such petition relates,". (48) Section 6512(b)(1) (relating to jurisdiction to determine overpayment determined by Tax Court) is amended by striking out "or of estate tax in respect of the taxable estate of the same decedent," and inserting in lieu thereof "of estate tax in respect of the taxable estate of the same decedent, or of tax imposed by chapter 42 with respect to any act (or failure to act) to which such petition relates,". (49) Section 6601(d) (relating to suspension of interest in certain cases) is amended— (A) by striking out in the title thereof "AND GIFT TAX CASES." and inserting in lieu thereof " G I F T, AND CHAPTER 42 TAX CASES.",

>^«e. P- 492. Ante. p. 498.

^"'^' P- S3O. ^SA Stat. 789.

and

(B) by striking out "and gift taxes" and inserting in lieu thereof "gift, and chapter 42 taxes". (50) Section 6653(c)(1) (relating to definition of underpayment) is amended— (A) by striking out in the heading thereof "AND GIFT TAXES." and inserting in lieu thereof "GIFT, AND CHAPTER 42 TAXES.", and

(B) by striking out "and gift taxes" the last time it appears and inserting in lieu thereof "gift, and chapter 42 taxes". (51) Section 6659(b) (relating to procedure for assessing certain additions to tax) is amended by striking out "and gift taxes" and inserting in lieu thereof "gift, and chapter 42 taxes". (52) Section 6676(b) (relating to deficiency procedures not to apply) is amended by striking out "and gift taxes" and inserting in lieu thereof "gift, and chapter 42 taxes". (53) Section 6677(b) (relating to deficiency procedures not to ^PPjy) is amended by striking out "and gift taxes" and inserting in lieu thereof "gift, and chapter 42 taxes".

75 Stat. 829. ^^ s*^'- -'s^-