Sec. 202. Conforming and technical amendments
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The following provisions of the Internal Revenue Code of 1986 are repealed: Subchapter A of chapter 61 of subtitle D (as redesignated by section 104) (relating to information and returns). Sections 6103 through 6116 of subchapter B of chapter 61 of subtitle D (as so redesignated). Section 6157 (relating to unemployment taxes). Section 6163 (relating to estate taxes). Section 6164 (relating to corporate taxes). Section 6166 (relating to estate taxes). Section 6167 (relating to foreign expropriation losses).
Sections 6201, 6205, and 6207 (relating to assessments). Subchapter C of chapter 63 of subtitle D (as so redesignated) (relating to tax treatment of partnership items). Section 6305 (relating to collections of certain liabilities). Sections 6314, 6315, 6316, and 6317 (relating to payments of repealed taxes). Sections 6324, 6324A, and 6324B (relating to liens for estate and gift taxes). Section 6344 (relating to cross references). Section 6411 (relating to carrybacks). Section 6413 (relating to employment taxes).
Section 6414 (relating to withheld income taxes). Section 6422 (relating to cross references). Section 6425 (relating to overpayment of corporate estimated taxes). Section 6504 (relating to cross references). Section 6652 (relating to failure to file certain information returns). Sections 6654 and 6655 (relating to failure to payment estimated income tax). Section 6662 (relating to penalties). Sections 6677 through 6711 (relating to income tax related penalties). Part II of subchapter B of chapter 68 (relating to certain information returns).
Part I of subchapter A of chapter 70 (relating to termination of taxable year). Section 6864 (relating to certain carrybacks). Section 7103 (relating to cross references). Section 7204 (relating to withholding statements). Section 7211 (relating certain statements). Section 7231 (relating to failure to obtain certain licenses). Section 7270 (relating to insurance policies). Section 7404 (relating to estate taxes). Section 7407 (relating to income tax preparers). Section 7408 (relating to income tax shelters).
Section 7409 (relating to 501(c)(3) organizations). Section 7427 (relating to income tax preparers). Section 7428 (relating to 501(c)(3) organizations). Section 7476 (relating to declaratory judgments relating to retirement plans). Section 7478 (relating to declaratory judgments relating to certain tax-exempt obligations). Section 7508 (relating to postponing time for certain actions required by the income, estate, and gift tax). Section 7509 (relating to Postal Service payroll taxes).
Section 7512 (relating to payroll taxes). Section 7517 (relating to estate and gift tax evaluation). Section 7518 (relating to Merchant Marine tax incentives). Section 7519 (relating to taxable years). Section 7520 (relating to insurance and annuity valuation tables). Section 7523 (relating to reporting Federal income and outlays on Form 1040s). Section 7611 (relating to church income tax exemptions and church unrelated business income tax inquiries). Section 7654 (relating to possessions’ income taxes).
Section 7655 (relating to cross references). Section 7701(a)(16). Section 7701(a)(19). Section 7701(a)(20). Paragraphs
(32)through
(38)of section 7701(a). Paragraphs
(41)through
(46)of section 7701(a). Section 7701(b). Subsections
(e)through
(m)of section 7701. Section 7702 (relating to life insurance contracts). Section 7702A (relating to modified endowment contracts). Section 7702B (relating to long-term care insurance). Section 7703 (relating to the determination of marital status). Section 7704 (relating to publicly traded partnerships). Section 7805. Section 7851. Section 7872. Section 7873. Section 6151 of such Code is amended by striking subsection
(b)and by redesignating subsection
(c)as subsection (b). Section 6161 of such Code is amended to read as follows: The Secretary, except as otherwise provided in this title, may extend the time for payment of the amount of the tax shown or required to be shown on any return, report, or declaration required under authority of this title for a reasonable period not to exceed 6 months (12 months in the case of a taxpayer who is abroad). . Section 6211(a) of such Code is amended— by striking income, estate, and gift taxes imposed by subtitles A and B and , by striking subtitle A or B, or , and by striking , as defined in subsection (b)(2), in paragraph (2). Section 6211(b) of such Code is amended to read as follows: For purposes of subsection (a)(2), the term rebate means so much of an abatement, credit, refund, or other payment, as was made on the ground that the tax imposed by chapter 41, 42, 43, or 44 was less than the excess of the amount specified in subsection (a)(1) over the rebates previously made. . Section 6212(b) of such Code is amended to read as follows: In the absence of notice to the Secretary under section 6903 of the existence of a fiduciary relationship, notice of a deficiency in respect of a tax imposed by chapter 42, 43, or 44 if mailed to the taxpayer at his last known address, shall be sufficient for purposes of such chapter and this chapter even if such taxpayer is deceased, or is under a legal disability, or, in the case of a corporation has terminated its existence. . Section 6302(b) of such Code is amended by striking 21, . Section 6302 of such Code is amended by striking subsections
(g)and
(i)and by redesignating subsection
(h)as subsection (g). Section 6325 of such Code is amended by striking subsection
(c)and by redesignating subsections
(d)through
(h)as subsections
(c)through (g), respectively. Section 6402(d) of such Code is amended by striking paragraph (3). Section 6402 of such Code is amended by striking subsection
(j)and by redesignating subsection
(k)as subsection (j). Section 6501(b) of such Code is amended— by striking except tax imposed by chapter 3, 4, 21, or 24, in paragraph (1), and by striking paragraph
(2)and by redesignating paragraphs
(3)and
(4)as paragraphs
(2)and (3), respectively. Section 6501(c) of such Code is amended by striking paragraphs
(5)through (9). Section 6501(e) of such Code is amended by striking subsection (c)— and all that follows through subtitle D in paragraph
(3)and inserting subsection (c), in the case of a return of a tax imposed under a provision of subtitle B . Section 6501 of such Code is amended by striking subsections
(f)through
(k)and subsections
(m)and
(n)and by redesignating subsection
(1)as subsection (f). Section 6503(a) of such Code is amended— by striking paragraph (2), by striking and all that follows through Deficiency .— The running and inserting , and Deficiency .—The running by striking income, estate, gift and . Section 6503 of such Code is amended by striking subsections (e), (f), (i), and
(k)and by redesignating subsections (g), (h), and
(j)as subsections (e), (f), and (g), respectively. Section 6511 of such Code is amended by striking subsections
(d)and
(g)and by redesignating subsections
(f)and
(h)as subsections
(d)and (e), respectively. Section 6512(b)(1) of such Code is amended by striking of income tax for the same taxable year, of gift tax for the same calendar year or calendar quarter, of estate tax in respect of the taxable estate of the same decedent, or . Section 6513 of such Code is amended— by striking
(a), and Early Return or Advance Payment of Tax .— by striking subsections
(b)and (e). Chapter 67 of such Code is amended by striking subchapters A through D and inserting the following: If any amount of tax imposed by this title is not paid on or before the last date prescribed for payment, interest on such amount at the Federal short-term rate (as defined in section 511(b)) shall be paid from such last date to the date paid. Interest shall be allowed and paid upon any overpayment in respect of any internal revenue tax at the Federal short-term rate (as defined in section 511(b)) from 60 days after the date of the overpayment until the date the overpayment is refunded. . Section 6651(a)(1) of such Code is amended by striking subchapter A of chapter 61 (other than part III thereof), . Section 6656 of such Code is amended by striking subsection
(c)and by redesignating subsection
(d)as subsection (c). Section 6663 of such Code is amended by striking subsection (c). Section 6664(c) of such Code is amended— by striking Exception.— and all that follows through No penalty and inserting Exception.—No penalty , and by striking paragraphs
(2)and (3). Chapter 72 of such Code is amended by striking all matter preceding section 7011. Section 7422 of such Code is amended by striking subsections
(h)and
(i)and by redesignating subsections
(j)and
(k)as subsections
(h)and (i), respectively. Section 7451 of such Code is amended to read as follows: The Tax Court is authorized to impose a fee in an amount not in excess of $60 to be fixed by the Tax Court for the filing of any petition for the redetermination of a deficiency. . Section 7454 of such Code is amended by striking subsection
(b)and by redesignating subsection
(c)as subsection (b). Section 7463(a) of such Code is amended— by striking paragraphs
(2)and (3), by redesignating paragraph
(4)as paragraph (2), and by striking D in paragraph
(2)(as so redesignated) and inserting B . Section 7463(c) of such Code is amended by striking sections 6214(a) and and inserting section . Section 7463(e) of such Code is amended by striking , to the extent that the procedures described in subchapter B of chapter 63 apply . Section 7481 of such Code is amended by striking subsection (d). Section 7608 of such Code is amended by striking subtitle E each place it appears and inserting subtitle C . Section 7701(a)(29) of such Code is amended by striking 1986 and inserting 2019 . Section 7809(c) of such Code is amended by striking paragraphs
(1)and
(4)and by redesignating paragraphs
(2)and
(3)as paragraphs
(1)and (2), respectively. Section 7871(a) of such Code is amended by striking paragraphs
(1)and
(3)through
(6)and by redesignating paragraphs
(2)and
(7)as paragraphs
(1)and (2), respectively. Section 7871 of such Code is amended by striking subsection
(c)and by redesignating subsections
(d)and
(e)as subsections
(c)and (d), respectively. Section 8021 of such Code is amended by striking subsection
(a)and by redesignating subsections
(b)through
(f)as subsections
(a)through (e), respectively. Section 8022(2)(A) of such Code is amended by striking , particularly the income tax . Section 8023 of such Code is amended by striking Internal Revenue Service each place it appears and inserting Department of the Treasury . Section 9501(b)(2) of such Code is amended by striking subparagraph (C). Section 9702(a) of such Code is amended by striking paragraph (4). Section 9705(a) of such Code is amended by striking paragraph
(4)and by redesignating paragraph
(5)as paragraph (4). Section 9706(d)(2)(A) of such Code is amended by striking 6103 and inserting 605(e) . Section 9707 of such Code is amended by striking subsection (f). Section 9712(d) of such Code is amended by striking paragraph
(5)and by redesignating paragraph
(6)as paragraph (5). Section 9803(a) of such Code is amended by striking (as defined in section 414(f)) .