844 Ante, p. 831.
PUBLIC LAW 88-563-SEPT. 2, 1964
[78 STAT.
provisions of section 4918, and shall, with respect to each such acquisition, be accompanied either (A) by a certificate of American ownership which complies with the provisions of section 4918(e), or (B) in the case of an acquisition for which other proof of exemption is permitted under section 4918(f), by a statement setting forth a summary of the evidence establishing such exemption and the reasons for the person's inability to establish prior American ownership under subsection (b), (c), or (d) of section 4918. No return or accompanying evidence shall be required under this paragraph in connection with any acquisition with respect to which a written confirmation, furnished in accordance with the requirements described in section 4918(c) or (d), is treated as conclusive proof of prior American ownership; nor shall any such acquisition be required to be listed in any return made under this paragraph. "(2)
INFORMATION RETURNS OF COMMERCIAL BANKS.—Every
United States person (as defined in section 4920(a)(4)) which is a commercial bank shall file a return with respect to loans and commitments to foreign obligors at such times, in such manner, and setting forth such information as the Secretary or his delegate shall by forms and regulations prescribe. "(3)
26 USC 6071 6075.
Ante, p, 843. 26 USC 6103.
REPORTING REQUIREMENTS FOR MEMBERS OF EXCHANGES
AND ASSOCIATIONS.—Every member or member organization of a national securities exchange or of a national securities association registered with the Securities and Exchange Commission shall keep such records and file such information as the Secretary or his delegate may by regulations prescribe in connection w4th acquisitions and sales effected by such member or member organization as a broker, and acquisitions made for the account of such member or member organization, of stock or debt obligations— " (A) as to which a certificate of American ownership or blanket certificate of American ownership is executed and filed with such member or member organization as prescribed under section 4918(e); and " (B) as to which a written confirmation is furnished to a United States person stating that the acquisition— " (i) in the case of a transaction on a national securities exchange, was made subject to a special contract, or "(ii) in the case of a transaction not on a national securities exchange, was from a person who had not filed a certificate of American ownership with respect to such stock or debt obligation or a blanket certificate of American ownership with respect to the account from which such stock or debt obligation was sold." (b) T I M E FOR F I L I N G RETURNS.—Part V of subchapter A of chapter 61 (relating t/O time for filing returns and other documents) is amended by adding at the end thereof the following new section: "SEC. 6076. TIME FOR FILING INTEREST EQUALIZATION TAX RETURNS. "Each r e t u m 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." (c) PUBLICITY OF RETURNS.—Section 6103(a)(2) (relating to public reCjOrd and inspection) is amended by striking out "and subchapter B of chapter 37" and inserting in lieu thereof "subchapter B of chapter 37, and chapter 41".
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