750; Sept. 25, 1962, Pub. L. 87-682, § 1 (a)(2), (b), (c), 76 Stat. 575.) AMENDMENTS 1962-Subsec. (a). Pub. L. 87-682, § 1(b), (c), substituted "individuals regarded as neither farmers nor fishermen" for "individuals not regarded as farmers" in the text, and inserted "or Fishermen" in the catchline. Subsec. (b). Pub. L. 87-682, § 1(a)(2), (c), inserted "or fishing" following "from farming" in the text, and "or Fishermen" in the catchline. EFFECTIVE DATE OF 1962 AMENDMENT Amendment of section by Pub. L. 87-682 effective with respect to taxable years beginning after Dec. 31, 1962, see section 2 of Pub. L. 87-682, set out as a note under section 6015 of this title. 1964 Subsec. (a). Pub. L. 88-272 required filing on the 15th day of the 4th month and of the 6th month. Subsec. (b). Pub. L. 88-272 substituted provisions that one amendment may be filed in any interval between installment dates for the taxable year, for provisions permitting an amendment before the 15th day of the 12th month of the taxable year, if a declaration was filed before such date. EFFECTIVE DATE OF 1964 AMENDMENT Amendment of section by Pub. L. 88-272, except for purposes of section 21 of this title, effective with respect to taxable years beginning after Dec. 31, 1963, see section 131 of Pub. L. 88-272, set out as a note under section 1 of this title. CROSS REFERENCES Declarations of estimated income tax by corporations, see section 6016 of this title. Extension of time for filing declarations, see section 6081 (a) of this title. Installment payments of estimated income tax by corporations, see section 6154 of this title. § 6075. Time for filing estate and gift tax returns. (a) Estate tax returns. Returns made under section 6018 (a) (relating to estate taxes) shall be filed within 15 months after the date of the decedent's death. (b) Gift tax returns. Returns made under section 6019 (relating to gift taxes) shall be filed on or before the 15th day of April following the close of the calendar year. (Aug. 16, 1954, ch. 736, 68A Stat. 751.) CROSS REFERENCES Estate tax return, persons required to fille, see section 6018 of this title. Extension of time for filing returns, see section 6081 (a) of this title. Failure to produce records, penalty for, see section 7269 of this title. Gift tax return, persons required to file, see section 6019 of this title. § 6076. Time for filing interest equalization tax returns. Each return made under section 6011(d) (1) (relating to interest equalization tax) shall be filed on or before the last day of the first month following the period for which it is made. (Added Pub. L. 88-563, § 3(b), Sept. 2, 1964, 78 Stat. 844.) PART VI.-EXTENSION OF TIME FOR FILING 6081. Extension of time for filing returns. § 6081. Extension of time for filing returns. (a) General rule. The Secretary or his delegate may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months. (b) Automatic extension for corporation income tax returns. An extension of 3 months for the filing of the return of income taxes imposed by subtitle A shall be allowed any corporation if, in such manner and at such time as the Secretary or his delegate may by regulations prescribe, there is filed on behalf of such corporation the form prescribed by the Secretary or his delegate, and if such corporation pays, on or before the date prescribed for payment of the tax, the amount properly estimated as its tax or the first installment thereof required under section 6152; but this extension may be terminated at any time by the Secretary or his delegate by mailing to the taxpayer notice of such termination at least 10 days prior to the date for termination fixed in such notice. (c) Postponement by reason of war. For time for performing certain acts postponed by reason of war, see section 7508. (Aug. 16, 1954, ch. 736, 68A Stat. 751.) CROSS REFERENCES Extension of time for paying tax, see section 6161 of this title. Time and place for paying tax generally, see section 6151 et seq. of this title. PART VII.-PLACE FOR FILING RETURNS OR OTHER DOCUMENTS Sec. 6091. Place for filing returns or other documents. § 6091. Place for filing returns or other documents. (a) General rule. When not otherwise provided for by this title, the Secretary or his delegate shall by regulations prescribe the place for the filing of any return, declaration, statement, or other document, or copies thereof, required by this title or by regulations. (b) Tax returns. In the case of returns of tax required under authority of part II of this subchapter (1) Individuals. Returns (other than corporation returns) shall be made to the Secretary or his delegate in the internal revenue district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in any internal revenue district, then at such place as the Secretary or his delegate may by regulations prescribe. (2) Corporations. Returns of corporations shall be made to the Secretary or his delegate in the internal revenue district in which is located the principal place of business or principal office or agency of the corporation or, if it has no principal place of business or principal office or agency in any internal revenue district, then at such place as the Secretary or his delegate may by regulations prescribe. (3) Estate tax returns. Returns of estate tax required under section 6018 shall be made to the Secretary or his delegate in the internal revenue district in which was the domicile of the decedent at the time of his death or, if there was no such domicile in an internal revenue district, then at such place as the Secretary or his delegate may by regulations prescribe. (4) Exceptional cases. Notwithstanding paragraph (1), (2), or (3) of this subsection, the Secretary or his delegate may permit a return to be filed in any internal revenue district, and may require the return of any officer or employee of the Treasury Department to be filed in any internal revenue district selected by the Secretary or his delegate. (Aug. 16, 1954, ch. 736, 68A Stat. 752.) AMENDMENTS 1961-Pub. L. 87-397, § 1(c)(1), Oct. 5, 1961, 75 Stat. 829, added item 6109 and redesignated former item 6109 as 6110. § 6101. Period covered by returns or other documents. When not otherwise provided for by this title, the Secretary or his delegate may by regulations prescribe the period for which, or the date as of which, any return, statement, or other document required by this title or by regulations, shall be made. (Aug. 16, 1954, ch. 736, 68A Stat. 753.) § 6102. Computations on returns or other documents. (a) Amounts shown on Internal Revenue forms. The Secretary or his delegate is authorized to provide with respect to any amount required to be shown on a form prescribed for any internal revenue return, statement, or other document, that if such amount of such item is other than a whole-dollar amount, either (1) the fractional part of a dollar shall be disregarded; or (2) the fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part of a dollar) shall be increased by $1. (b) Election not to use whole dollar amounts. Any person making a return, statement, or other document shall be allowed, under regulations prescribed by the Secretary or his delegate, to make such return, statement, or other document without regard to subsection (a). (c) Inapplicability to computation of amount. The provisions of subsections (a) and (b) shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a form, but shall be applicable only to such final amount. (Aug. 16, 1954, ch. 736, 68A Stat. 753.) CROSS REFERENCES Fractional parts of a cent, see section 6313 of this title. Fractional parts of a dollar, see section 7504 of this title. § 6103. Publicity of returns and lists of taxpayers. (a) Public record and inspection. (1) Returns made with respect to taxes imposed by chapters 1, 2, 3, and 6 upon which the tax has been determined by the Secretary or his delegate shall constitute public records; but, except as hereinafter provided in this section, they shall be open to inspection only upon order of the President and under rules and regulations prescribed by the Secretary or his delegate and approved by the President. (2) All returns made with respect to the taxes imposed by chapters 1, 2, 3, 5, 6, 11, 12, and 32, subchapters B, C, and D of chapter 33, subchapter B of chapter 37, and chapter 41 shall constitute public records and shall be open to public examination and inspection to such extent as shall be authorized in rules and regulations promulgated by the President. (3) Whenever a return is open to the inspection of any person, a certified copy thereof shall, upon request, be furnished to such person under rules and regulations prescribed by the Secretary or his delegate. The Secretary or his delegate may prescribe a reasonable fee for furnishing such copy. (b) Inspection by States. (1) State officers. The proper officers of any State may, upon the request of the governor thereof, have access to the returns of any corporation, or to an abstract thereof showing the name and income of any corporation, at such times and in such manner as the Secretary or his delegate may prescribe. (2) State bodies or commissions. All income returns filed with respect to the taxes imposed by chapters 1, 2, 3, and 6 (or copies thereof, if so prescribed by regulations made under this subsection), shall be open to inspection by any official, body, or commission, lawfully charged with the administration of any State tax law, if the inspection is for the purpose of such administration or for the purpose of obtaining information to be furnished to local taxing authorities as provided in this paragraph. The inspection shall be permitted only upon written request of the governor of such State, designating the representative of such official, body, or commission to make the inspection on behalf of such official, body, or commission. The inspection shall be made in such manner, and at such times and places, as shall be prescribed by regulations made by the Secretary or his delegate. Any information thus secured by any official, body, or commission of any State may be used only for the administration of the tax laws of such State, except that upon written request of the governor of such State any such information may be furnished to any official, body, or commission of any political subdivision of such State, lawfully charged with the administration of the tax laws of such political subdivision, but may be furnished only for the purpose of, and may be used only for, the administration of such tax laws. (c) Inspection by shareholders. All bona fide shareholders of record owning 1 percent or more of the outstanding stock of any corporation shall, upon making request of the Secretary or his delegate, be allowed to examine the annual income returns of such corporation and of its subsidiaries. (d) Inspection by committees of Congress. (1) Committee on Ways and Means and Finance. (A) The Secretary and any officer or employee of the Treasury Department, upon request from the Committee on Ways and Means of the House of Representatives, the Committee on Finance of the Senate, or a select committee of the Senate or House specially authorized to investigate returns by a resolution of the Senate or House, or a joint committee so authorized by concurrent resolution, shall furnish such committee sitting in executive session with any data of any character contained in or shown by any return. (B) Any such committee shall have the right, acting directly as a committee, or by or through such examiners or agents as it may designate or appoint, to inspect any or all of the returns at such times and in such manner as it may determine. (C) Any relevant or useful information thus obtained may be submitted by the committee obtaining it to the Senate or the House, or to both the Senate and the House, as the case may be. (2) Joint Committee on Internal Revenue Taxation. The Joint Committee on Internal Revenue Taxation shall have the same right to obtain data and to inspect returns as the Committee on Ways and Means or the Committee on Finance, and to submit any relevant or useful information thus obtained to the Senate, the House of Representatives, the Committee on Ways and Means, or the Committee on Finance. The Committee on Ways and Means or the Committee on Finance may submit such information to the House or to the Senate, or to both the House and the Senate, as the case may be. (e) Declarations of estimated tax. For purposes of this section, a declaration of estimated tax shall be held and considered a return under this chapter. (f) Inspection of list of taxpayers. The Secretary or his delegate shall as soon as practicable in each year cause to be prepared and made available to public inspection in such manner as he may determine, in the office of the principal internal revenue officer for the internal revenue district in which the return was filed, and in such other places as he may determine, lists containing the name and the post-office address of each person making an income tax return in such district. (Aug. 16, 1954, ch. 736, 68A Stat. 753; Sept. 2, 1964, Pub. L. 88-563, § 3(c), 78 Stat. 844.) AMENDMENTS 1964 Subsec. (a)(2). Pub. L. 88-563 inserted the reference to chapter 41. INSPECTION BY COMMITTEES Inspection of income, excess-profits, declared-value excess-profits, capital-stock, estate, or gift tax returns for the years 1945 to 1959, by the Select Committee of the Senate, or by any authorized subcommittee thereof, to investigate improper activities in labor-management relations, was authorized by Ex. Ord. No. 10703, March 18, 1957, 22 F.R. 1797, as amended by Ex. Ord. No. 10801, Jan. 21, 1959, 24 F.R. 521. Inspection of income, excess-profits, estate, and gift tax returns for the years 1947 to 1959, during the Eightysixth Congress by the Senate Committee on Government Operations, or by any authorized subcommittee thereof, in connection with its studies of Government activities to determine efficiency of the Government, was authorized by Ex. Ord. No. 10806, Mar. 11, 1959, 24 F.R. 1823. Inspection of income, estate, and gift tax returns for the years 1960 to 1964, inclusive, by the Senate Committee on the Judiciary, or by any authorized subcommittee thereof, in connection with its study and investigation of the applicability of the antitrust and monopoly laws to professonal boxing, was authorized by Ex. Ord, No. 11153, Apr. 17, 1964, 29 F.R. 5335. Inspection of income, excess-profits, declared-value excess-profits, capital-stock, estate, and gift tax returns for the years 1945 to 1958, by the Senate Committee on the Judiciary or by any authorized subcommittee thereof, in connection with its investigation of the Internal Security Act of 1950 [section 781 et seq. of Title 50] and other internal security laws, was authorized by Ex. Ord. No. 10808, Mar. 19, 1959, 24 FR. 2221. Inspection of income, excess-profits, estate, or gift tax returns for the years 1945 to 1959, inclusive, by the Committee on Un-American Activities, House of Representatives, or by any authorized subcommittee thereof, for investigations authorized by clause 17 of Rule XI of the Rules of the House of Representatives, agreed to Jan. 7, 1959, was authorized by Ex. Ord. No. 10815, Apr. 29, 1959, 24 F.R. 3474. Inspection of income, excess-profits, estate, and gift tax returns by the Committee on Government Operations, House of Representatives, or by any authorized subcommittee thereof, in connection with its studies of the operation of Government activities to determine the economy and efficiency of the Government, such inspection to be in accordance with the rules prescribed by Secretary of the Treasury in Treasury Decisions 6132 and 6133, was authorized by Ex. Ord. No. 10818, May 11, 1959, 24 F.R. 3779. Inspection of income, excess-profits, and gift tax returns for the years 1950 to 1959, during the Eighty-sixth Congress, by the Senate Committee on Agriculture and Forestry, or by any authorized subcommittee thereof, in connection with its investigation of the operation of the Commodity Credit Corporation and other activities of the Department of Agriculture, pursuant to the resolution of such Committee agreed to May 20, 1959, was authorized by Ex. Ord. No. 10846, Oct. 13, 1959, 24 F.R. 8318. Inspection of income tax returns for the years 1945 to 1959, during the Eighty-sixth Congress, by the Senate Committee on the Judiciary, or by any authorized subcommittee thereof, in connection with its investigation of the applicability of antitrust laws to professional boxing was authorized by Ex. Ord. No. 10855, Nov. 30, 1959, 24 F.R. 9565, as amended by Ex. Ord. No. 10876, Apr. 25, 1960, 25 F.R. 3569. Inspection of income, excess-profits, estate, and gift tax returns for the years 1950 to 1959, inclusive, by the House Committee on Public Works, or by any authorized subcommittee thereof, in connection with its investigation of the policies, procedures and practices involved in the administration of the Federal-aid highway program, such inspection to be in accordance with the rules prescribed by Secretary of the Treasury in Treasury Decisions 6132 and 6133, was authorized by Ex. Ord. No. 10871, March 16, 1960, 25 F.R. 2251. Inspection of income, estate, and gift tax returns for the years 1947 to 1961, inclusive, by the Senate Committee on Government Operations, or by any authorized subcommittee, thereof, in connection with its studies of the operation of Government activites to determine the economy and efficiency of the Government, such inspection to be in accordance with the rules and regulations prescribed by Secretary of the Treasury in Treasury Decisions 6132 and 6133, was authorized by Ex. Ord. No. 10916, Jan. 25, 1961, 26 F.R. 781. Inspection of income, excess-profits, estate, and gift tax returns for the years 1945 to 1961, inclusive, by the Committee on Un-American Activities, House of Representatives, or by any authorized subcommittee thereof, in connection with those investigations authorized by clause 18 of Rule XI of the Rules of the House of Representatives, agreed to Jan. 3, 1961, such inspection to be in accordance with the rules and regulations prescribed by Secretary of the Treasury in Treasury Decisions 6132 and 6133, was authorized by Ex. Ord. No. 10935, Apr. 24, 1961, 26 F.R. 3507. Inspection of income, excess-profits, estate, and gift tax returns for the years 1950 to 1961, inclusive, by the House Committee on Public Works, or by any authorized subcommittee thereof, in connection with its investigation of the policies, procedures and practices involved in the administration of the Federal-Aid Highway Program, such inspection to be in accordance with the rules and regulations prescribed by the Secretary of the Treasury in Treasury Decisions 6132 and 6133, was authorized by Ex. Ord. No. 10947, June 13, 1961, 26 F.R. 5283. Inspection of income, excess-profits, estate and gift tax returns for the years 1947 to 1961, inclusive. by the Committee on Government Operations, House of Representa tives, or by any authorized subcommittee thereof, in connection with its studies of the operation of government activities to determine the economy and efficiency of the government, such inspection to be in accordance with the rules and regulations prescribed by the Secretary of the Treasury in Treasury Decisions 6132 and 6133, was authorized by Ex. Ord. No. 10966, Oct. 11, 1961, 26 FR 9667. Inspection of income, excess-profits, estate, and gift tax returns for the years 1950 to 1961, inclusive, by the Senate Committee on the Judiciary, or by any authorized subcommittee thereof, in connection with its investigation of the administration, operation, and enforcement of the Internal Security Act of 1950 [section 781 et seq. of Title 50, War and National Defense] and other internal security laws, was authorized by Ex. Ord. No. 10981, Dec. 29, 1961, 26 F.R. 12749. Inspection of income, excess-profits, estate, and gift tax returns for the years 1946 to 1962, inclusive, by the Senate Committee on Armed Services, or by any authorized subcommittee thereof, in connection with its investigation of the acquisition, storage, and disposal of strategic and critical materials, was authorized by Ex. Ord. No. 11020, May 8, 1962, 27 F.R. 4407. Inspection of income tax return for the years 1950 to 1962, inclusive, by the Select Committee on Small Business, House of Representatives, or by any authorized subcommittee thereof, in connection with its study of the impact of the activities of tax-exempt organizations on small business, was authorized by Ex. Ord. No. 11055, Oct. 10, 1962, 27 F.R. 9981. Inspection of income, excess-profits, estate, and gift tax returns for the years 1950 to 1962, inclusive, by the Senate Committee on Foreign Relations, or by any authorized subcommittee thereof, in connection with its study of all nondiplomatic activities of representatives of foreign governments, and their contractors and agents, in promoting the interests of those governments, and the extent to which such representatives attempt to influence the policies of the United States and affect the national interest, was authorized by Ex. Ord. No. 11065, Nov. 23, 1962, 27 F.R. 11581. Inspection of income, excess-profits, estate, and gift tax returns for the years 1950 to 1962, inclusive, by the Senate Committee on Foreign Relations, or by any authorized subcommittee thereof, in connection with its study of all nondiplomatic activities of representatives of foreign governments, and their contactors and agents, in promoting the interests of those governments, and the extent to which such representatives attempt to infiuence the policies of the United States and affect the national interest, was authorized by Ex. Ord. No. 11080, Jan. 30, 1963, 28 F.R. 903. Inspection of income, excess-profits, estate, and gift tax returns for the years 1947 to 1963, inclusive, by the Senate Committee on Government Operations, or by any authorized subcommittee thereof, in connection with its studies of the operation of Government activities at all levels with a view to determining the economy and efficiency of the Government, was authorized by Ex. Ord. No. 11082, Feb. 4, 1963, 28 F.R. 1131. Inspection of income, excess-profits, estate, and gift tax returns for the years 1947 to 1963, inclusive, by the Committee on Government Operations, House of Representatives, or by an authorized subcommittee thereof, in connection with its studies of the operation of Government activities at all levels with a view to determining the economy and efficiency of the Government, was authorized by Ex. Ord. No. 11083, Feb. 7, 1963, 28 F.R. 1245. Inspection of income, estate, or gift tax returns for the years 1956 to 1963, inclusive, by the House Committee on Public Works, or by any authorized subcommittee thereof, in connection with its investigation of the policies, procedures and practices involved in the administration of the Federal-aid highway program, was authorized by Ex. Ord. No. 11099, Mar. 18, 1963, 28 F.R. 2619. Inspection of income, excess-profits, estate, and gift tax returns for the years 1947 to 1963, inclusive, by the Committee on Un-American Activities, House of Rep. resentatives, or by any authorized subcommittee thereof, for the purpose of carrying on its investigations of subversive and un-American activities and propaganda, was authorized by Ex. Ord. No. 11109, May 28, 1963, 28 F.R. 5351. Inspection of income, estate, and gift tax returns for the years 1959 to 1963, inclusive, by the Senate Committee on Rules and Administration, or by any authorized subcommittee thereof, in connection with its study and investigation with respect to any financial or business interests or activities of any officer or employee or former officer or employee of the Senate, was authorized by Ex. Ord. No. 11133, Dec. 17, 1963, 28 F.R. 13835. INSPECTION BY POSSESSIONS OF THE UNITED STATES Inspection of returns made in respect of taxes imposed by chapters, 1, 2, 3, 5, 6, 11, 12, 23, and 32, subchapters B, C, and D of chapter 33, and subchapter B of chapter 37 of the Internal Revenue Code of 1954 by any properly authorized official, body, or commission, lawfully charged with the administration of any tax law of any possession of the United States, was authorized by Ex. Ord. No. 11102, Apr. 5, 1963, 28 F.R. 3373. INSPECTION BY ADVISORY COMMISSION ON INTER- Inspection of returns made in respect of taxes imposed by chapters 1, 2, 3, 5, 6, 11, 12, 23, and 32, subchapters B, C, and D of chapter 33, and subchapter B of chapter 37 of the Internal Revenue Code of 1954 by the Advisory Commission on Intergovernmental Relations for the purpose of making studies and investigations in connection with the performance of its function of recommending methods of coordinating and simplifying tax laws and administrative practices to achieve a more orderly and less competitive fiscal relationship between the levels of government and to reduce the burden of compliance for taxpayers, was authorized by Ex. Ord. No. 10962, Aug. 24, 1961, 26 F.R. 8001. INSPECTION BY CERTAIN CLASSES OF PERSONS AND STATE AND GOVERNMENT ESTABLISHMENTS Inspection of returns made in respect of the taxes imposed by chapters 1, 2, 3, 5, 6, 11, 12, 23, and 32, subchapters B, C, and D of chapter 33, and subchapter B of chapter 37 of this title, by certain classes of persons and State and Federal Government establishments, was authorized by Ex. Ord. No. 10906, Jan. 18, 1961, 26 F.R. 508, as amended by Ex. Ord. No. 10954, July 26, 1961, 26 F.R. 6759. Effective Jan. 18, 1961, this order supersedes Ex. Ord. No. 10738, Nov. 15, 1957, 22 F.R. 9205, to the extent that such order is applicable to inspection by State tax officials after Jan. 18, 1961, of estate and gift-tax returns made under the Internal Revenue Code of 1954. CROSS REFERENCES Information from Internal Revenue Service as unavailable to Director of Bureau of the Budget, see section 139a of Title 5, Executive Departments and Government Officers and Employees. Unauthorized disclosure, punishment for, see section 7213 of this title. § 6104. Publicity of information required from certain exempt organizations and certain trusts. (a) Inspection of applications for tax exemption. (1) Public inspection. (A) In general. If an organization described in section 501 (c) or (d) is exempt from taxation under section 501 (a) for any taxable year, the application filed by the organization with respect to which the Secretary or his delegate made his determination that such organization was entitled to exemption under section 501 (a), together with any papers submitted in support of such application, shall be open to public inspection at the national office of the Internal Revenue Service. In the case of any application filed after the date of the enactment of this subparagraph, a copy of such application shall be open to public inspection at the appropriate field office of the In ternal Revenue Service (determined under regulations prescribed by the Secretary or his delegate). Any inspection under this subparagraph may be made at such times, and in such manner, as the Secretary or his delegate shall by regulations prescribe. After the application of any organization has been opened to public inspection under this subparagraph, the Secretary or his delegate shall, on the request of any person with respect to such organization, furnish a statement indicating the subsection and paragraph of section 501 which it has been determined describes such organization. (B) Withholding of certain information. Upon request of the organization submitting any supporting papers described in subparagraph (A), the Secretary or his delegate shall withhold from public inspection any information contained therein which he determines relates to any trade secret, patent, process, style of work, or apparatus, of the organization, if he determines that public disclosure of such information would adversely affect the organization. The Secretary or his delegate shall withhold from public inspection any information contained in supporting papers described in subparagraph (A) the public disclosure of which he determines would adversely affect the national defense. (2) Inspection by committees of Congress. Section 6103 (d) shall apply with respect to (A) the application for exemption of any organization described in section 501 (c) or (d) which is exempt from taxation under section 501 (a) for any taxable year, and (B) any other papers which are in the possession of the Secretary or his delegate and which relate to such application, as if such papers constituted returns. (b) Inspection of annual information returns. The information required to be furnished by sections 6033 (b) and 6034, together with the names and addresses of such organizations and trusts, shall be made available to the public at such times and in such places as the Secretary or his delegate may prescribe. (Aug. 16, 1954, ch. 736, 68A Stat. 755; Sept. 2, 1958, Pub. L. 85-866, title I, § 75(a), 72 Stat. 1660.) AMENDMENTS 1958-Pub. L. 85-866 designated existing provisions as subsec. (b), and added subsec. (a). EFFECTIVE DATE OF 1958 AMENDMENT Section 75 (c) of Pub. L. 85-866 provided that: "The amendments made by subsection (a) [to this section] shall take effect on the 60th day after the day on which this Act is enacted [Sept. 2, 1958]. The amendments made by subsection (b) [adding section 6033 (b) (8) of this title] shall apply to taxable years ending on or after December 31, 1958." § 6105. Compilation of relief from excess profits tax cases. The Secretary or his delegate shall compile for each fiscal year beginning after June 30, 1941, by internal revenue districts, and alphabetically arranged, all cases in which relief has been allowed during such year under the provisions of section |