90 STAT. 1670
Ante, p. 1578.
26 USC 2513.
26 USC 1371.
PUBLIC LAW 94-455—OCT. 4, 1976 "(i) that individual, "(ii) if property transferred by that individual to a trust is sold or exchanged in a transaction described in Section 644, the trustee or trustees, jointly or separately, of such trust to the extent necessary to ascertain any amount of tax imposed upon the trust by section 644, or "(iii) the spouse of that individual if the individual and such spouse have signified their consent to consider a gift reported on such return as made one-half by him and one-half by the spouse pursuant to the provisions of section 2513; "(B) in the case of an income tax return filed jointly, either of the individuals with respect to whom the return is filed; "(C) in the case of the return of a partnership, any person who was a member of such partnership during any part of the period covered by the return; "(D) in the case of the return of a corporation or a subsidiary thereof— "(i) any person desi^ated by resolution of its board of directors or other similar governing body, "(ii) any officer or employee of such corporation upon written request signed by any principal officer and attested to by the secretary or other officer, "(iii) any bona fide shareholder of record owning 1 percent or more of the outstanding stock of such corporation, " (iv) if the corporation was a foreign personal holding company, as defined by section 552, any person who was a shareholder during any part of a period covered by such return if with respect to that period, or any part thereof, such shareholder was required under section 551 to include in his gross income undistributed foreign personal holding company income of such company, "(v) if the corporation was an electing small business corporation under subchapter S of chapter 1, any person who was a shareholder during any part of the period covered by such return during which an election was in effect, or "(vi) if the corporation has been dissolved, any person authorized by applicable State law to act for the corporation or any person who the Secretary finds to have a material interest which will be affected by information contained therein; " (E) in the case of the return of an estate— "(i) the administrator, executor, or trustee of such estate, and "(ii) any heir at law, next of kin, or beneficiary under the will, of the decedent, but only if the Secretary finds that such heir at law, next of kin, or beneficiary has a material interest which will be affected by information contained therein; and " (F) in the case of the return of a trust— "(i) the trustee or trustees, jointly or separately, and "(ii) any beneficiary of such trust, but only if the Secretary 'finds that such beneficiary has a material interest which will be affected by information contained therein.
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