88 STAT. ]
PUBLIC LAW 9 3 - 4 0 6 - S E P T. 2, 1974
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nonpayment, or extensions of time for payment of tax) is amended by— (A) striking out in the heading thereof "CHAPTER 42" and inserting in lieu thereof "CHAPTER 42 OR 43", and 26 USC 494o. (B) striking out "chapter 42" and inserting in lieu thereof "'^' ^' ^^°' "certain excise". (18) Section 6653(c)(1) (relating to income, estate, gift, and 26 USC 6653, chapter 42 taxes) is amended by striking out "chapter 42" each place it appears therein (including the heading) and inserting in lieu thereof "certain excise". (19) Section 6659(b) (relating to applicable rules) is amended 26 USC 6659, by striking out "chapter 42" and inserting in lieu thereof "certain excise". (20) Section 6676(b) (relating to failure to supply identify26 USC 6676. ing numbers) is amended by striking out "chapter 42" and inserting in lieu thereof "and certain excise". (21) Section 6677(b) (relating to failure to file information 26 USC 6677, returns with respect to certain foreign trusts) is amended by striking out "chapter 42" and inserting in lieu thereof "and certain excise". (22) Section 6679(b) (relating to failure to file returns as to 26 USC 6679. organization or reorganization of foreign corporations and as to acquisitions of their stock) is amended by striking out "chapter 42" and inserting in lieu thereof "and certain excise". (23) Section 6682(b) (relating to false information with 26 USC 6682. respect to withholding allowances based on itemized deductions) is amended by striking out "chapter 42" and inserting in lieu thereof "and certain excise". (24) The heading of section 6861 (relating to jeopardy assess- ^^ ^^^ ^^^^• ments of income, estate, and gift taxes) is amended by striking out "and gift taxes.", and inserting in lieu thereof ", gift, and certain excise taxes.". (25) Section 6862 (relating to jeopardy assessment of taxes 26 USC 6862. other than income, estate, and gift taxes) is amended— (A) by striking out "and Gift Taxes.", in the heading and inserting in lieu thereof ", Gift, and Certain Excise Taxes.", (B) by striking out "and gift tax) " in subsection (a) and inserting in lieu thereof "gift tax, and certain excise taxes)". (26) Section 7422 (relating to civil actions for refund) is 26 USC 7422. amended— (A) by striking out "chapter 42" and inserting in lieu thereof "chapter 42 or 43" in subsection (e), (B) by striking out "CHAPTER 42" in the heading of subsection (g) and inserting in lieu thereof "CHAPTER 42 or 43", (C) by striking out "or 4945" in subsection (g)(1) and inserting in lieu thereof "4945, 4971, or 4975", ILYf p.\^20;: (D) by striking out "section 4945(a) (relating to initial ^ost, p. 971. taxes on taxable expenditures)" in subsection (g)(1) and inserting in lieu thereof "section 4945(a) (relating to initial taxes on taxable expenditures), 4971(a) (relating to initial tax on failure to meet minimum funding standard), 4975(a) (relating to initial tax on prohibited transactions)", (E) by striking out "or section 4945(b) (relating to additional taxes on taxable expenditures)" in subsection (g) (1) and inserting in lieu thereof "section 4945(b) (relating to additional taxes on taxable expenditures), section 4971(b) (relating to additional tax on failure to meet minimum fund-
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