93 STAT. 1278
PUBLIC LAW 96-167—DEC. 29, 1979 "(B) in the case of a return for the fourth calendar quarter of any calendar year, the 15th day of the fourth month following the close of the calendar quarter."
(b) EXTENSION OP DATE FOR FILING INCOME TAX RETURN TREATED AS EXTENSION OP DATE POR FILING GIFT TAX RETURN.—Subsection (b) of
26 USC 6075.
section 6075 of such Code is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph: "(3) EXTENSION WHERE TAXPAYER GRANTED EXTENSION FOR FILING INCOME TAX RETURN.—Any extension of time granted the
26 USC 6019. 26 USC 6075.
Effective date. note ^^^^
taxpayer for filing the return of income taxes imposed by subtitle A for any taxable year which is a calendar year shall be deemed to be also an extension of time granted the taxpayer for filing the return under section 6019 for the fourth calendar quarter of such taxable year." (c) TECHNICAL AMENDMENTS.—Paragraph (2) of section 6075(b) of such Code is amended— (1) by striking out "the 15th day of the second month after" and inserting in lieu thereof "the date prescribed by paragraph (1) for filing the return for", and (2) by striking out "the close of" in subparagraphs (A) and (B). (d) EFFECTIVE DATE.—The amendments made by this section shall apply to returns for gifts made in calendar years ending after the date of the enactment of this Act. SEC. 9. EXTENSION OF CERTAIN TEMPORARY TAX PROVISIONS.
(a) GOVERNMENT HEALTH PROFESSIONS SCHOLARSHIP PROGRAMS.—
26 USC 117 note. Subsection (c) of section 4 of Public Law 93-483, as amended, is amended— (1) by striking out "1980" and inserting in lieu thereof "1981", and (2) by striking out "1984" and inserting in lieu thereof "1985". (b) NATIONAL RESEARCH SERVICE AWARDS.—Paragraph (2) of sec-
92 Stat. 2810. tion 161(b) of the Revenue Act of 1978 (relating to national research 26 USC 117 note, gervice awards) is amended by striking out "1979" and inserting in lieu thereof "1980". (c) DEDUCTION FOR ELIMINATING ARCHITECTURAL AND TRANSPORTATION BARRIERS TO THE HANDICAPPED.—Subsection (c) of section 2122 of
26 USC 190 note, the Tax Reform Act of 1976 (relating to effective date for allowance of deduction for eliminating architectural and transportation barriers to the handicapped) is amended by striking out "January 1, 1980" and inserting in lieu thereof "January 1, 1983. (d) CONTROVERSIES INVOLVING WHETHER INDIVIDUALS ARE EMPLOYEES F R PURPOSES OF THE EMPLOYMENT TAXES.— O
92 Stet. 2885. 26 USC 3401
(1) IN GENERAL.—Subsection (a) of section 530 of the Revenue Act of 1978 (relating to termination of certain employment tax liability for periods before 1980) is amended— (A) by striking out "January 1, 1980" in paragraphs (1)(A) and (3) and inserting in lieu thereof "January 1, 1981", (B) by striking out "1980" in the subsection heading and inserting in lieu thereof "1981", and (C) by striking out "1979" in the heading for paragraph (3) and inserting in lieu thereof "1979 and 1980". (2) PROHIBITION
AGAINST
REGULATIONS
AND RUUNGS ON
EMPLOYMENT STATUS.—Subsection (b) of section 530 of the Revenue Act of 1978 is amended by striking out "January 1, 1980" and inserting in lieu thereof "January 1, 1981".
�
