930 200^1 ^4^940.' Ante, p. 920. 26 USC 6212.
PUBLIC LAW 9 3 - 4 0 6 - S E P T. 2, 1974
^y "^hich the tax imposed by subtitle A or B, or chapter 42 or 43, cxcecds the excess of—"; and (B) by striking out "chapter 42'* in subsection (b)(2) and inserting in lieu thereof "chapter 42 or 43". ^-^Q^ Section 6212 (relating to notice of deficiency) is amended— (A) by striking out "chapter 42" in subsection (a) and inserting in lieu thereof "chapter 42 or 43", (B) by striking out "or chapter 42" in subsection (b)(1) and inserting in lieu thereof "chapter 42, or chapter 43", (C) by striking out "chapter 42, and this chapter" in subsection (b)(1) and inserting in lieu thereof "chapter 42, chapter 43, and this chapter", and (D) by striking out "of the same decedent," in subsection (c) and inserting in lieu thereof "of the same decedent, of chapter 43 tax for the same taxable years,". (11) Section 6213 (relating to restrictions applicable to deficiencies and petition to Tax Court) is amended— (A) by striking out "or chapter 42" in subsection (a) and inserting in lieu thereof ", chapter 42 or 43", (B) by striking out the heading of subsection (e) and inserting in lieu thereof: "(e)
^"'^'^•^20. Post, p. 971.
26 USC 6344.
26 USC 6501,
26 USC 6503.
26 USC 6512. 26 USC 6601.
[88 STAT.
SUSPENSION or F I L I N G PERIOD FOR CERTAIN EXCISE TAXES.—",
(C) by striking out "or 4945 (relating to taxes on taxable expenditures)" in subsection (e) and inserting in lieu thereof "4945 (relating to taxes on taxable expenditures), 4971 (relating to excise taxes on failure to meet minimum funding standard), 4975 (relating to excise taxes on prohibited transactions)"; and (D) by striking out "or 4945 (h)(2) " in subsection (e) and inserting in lieu thereof ", 4945(1)(2), 4971(c)(3), or 4975 (f)(4)/'. . . (12) Section 6214 (relating to determinations by Tax Court) is amended— (A) by amending the heading of subsection (c) to read as follows: "(c) TAXES IMPOSED BY SECTION 507 OR CHAPTER 42 OR 43.—", (B) by inserting after "chapter 42" each place it appears in subsection (c) "or 43"; and (C) by striking out "chapter 42" in subsection (d) and inserting in lieu thiBreof "chapter 42 or 43". (13) Section 6344(a)(1) (relating to cross references) is amended by striking out "chapter 42" and inserting in lieu thereof "chapter 42 or 43". (14) Section 6501(e)(3) (relating to limitations on assessment and collection) is amended by striking out "chapter 42" and inserting in lieu thereof "chapter 42 or 43". ^ j^g^ Section 6503 (relating to suspension of running of period of limitations) is amended— (A) by striking out "chapter 42 taxes)" in subsection (a) (1) and inserting in lieu thereof "certain excise taxes)", and (B) by inserting after "section 507" in subsection (h) "or section 4971 or section 4975", and by striking out "or 4945(h) (2)" in subsection (h) and inserting in lieu thereof "4945 (i) (2),4971(c)(3),or4975(f)(4)"._ (16) Section 6512 (relating to limitations in case of petition to Tax Court) is amended by striking out "chapter 42" each place it appears therein and inserting in lieu thereof "chapter 42 or 43". (17) Section 6601(d) (relating to interest on underpayment,
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