95 STAT. 322
PUBLIC LAW 97-34—AUG. 13, 1981 (B) Subsection (d) of section 2505 is amended by striking out "calendar quarter" each place it appears and inserting in lieu thereof calendar year'.
26 USC 2512. 26 USC 2513.
26 USC 2522.
(b) AMENDMENTS TO SUBCHAPTER B OF CHAPTER 12.— (1) SECTION 2512.—Subsection (b) of section 2512 is amended
by striking out "calendar quarter" and inserting in lieu thereof "calendar year". (2) SECTION 2513.— (A) Section 2518(a) is amended by striking out "calendar quarter" each place it appears and inserting in lieu thereof calendar year. (B) Paragraph (2) of section 2513(b) is amended by striking out "calendar quarter" in the matter preceding subparagraph (A) and inserting in lieu thereof "calendar year". (C) Subparagraph (A) of subsection (b)(2) of section 2513 is amended to read as follows: "(A) The consent may not be signified after the 15th day of April following the close of such year, unless before such 15th day no return has been filed for such year by either spouse, in which case the consent may not be signified after a return for such year isfiledby either spouse." (D) Subparagraph (B) of subsection (b)(2) of section 2513 is amended— (i) by striking out "the consent" and inserting in lieu thereof "The consent", and (ii) by striking out "such calendar quarter" and inserting in lieu thereof "such year". (E) Subsection (c) of section 2513 is amended— (i) by striking out "calendar quarter" and inserting in lieu thereof "calendar year", and (ii) by striking out "15th day of the second month following the close of such quarter" and inserting in lieu "15th day of April following the close of such year". (F) Subsection (d) of section 2513 is amended— (i) by striking out "any calendar quarter" and inserting in lieu thereof "any calendar year", and (ii) by striking out "such calendar quarter" and inserting in lieu thereof "such year". (c) AMENDMENT TO SUBCHAPTER C OF CHAPTER 12.—Soction 2522 is amended by striking out "quarter" each place it appears and inserting in lieu thereof "year". (d) MISCELLANEOUS AMENDMENTS.—
26 USC 1015.
26 USC 6019. 26 USC 6075.
(1) Paragraph (2) of subsection (d) of section 1015 (relating to increased basis for gift tax paid) is amended— (A) by striking out "calendar quarter (or calendar year if the gift was made before January 1, 1971)" and inserting in lieu thereof "calendar year (or preceding calendar period)", and (B) by striking out "calendar quarter or year" each place it appears and inserting in lieu thereof "calendar year or period". (2) Section 6019 (relating to gift tax returns) is amended by striking out subsection (b). (3) Subsection (b) of section 6075 (relating to time for filing gift tax returns) is amended to read as follows: "(b) GIFT TAX RETURNS.—
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