94 STAT. 3470
26 USC 4942.
26 USC 4943.
26 USC 4944.
26 USC 4945.
PUBLIC LAW 96-596—DEC. 24, 1980 "(B) the date on which the tax imposed by subsection (a)(D is assessed, or "(C) the date on which correction of the act of self-dealing is completed." (B) Paragraph (1) of section 4942(j) is amended to read as follows: "(1) TAXABLE PERIOD.—The term 'taxable period' means, with respect to the undistributed income for any taxable year, the period beginning with the first day of the taxable year and ending on the earlier of— "(A) the date of mailing of a notice of deficiency with respect to the tax imposed by subsection (a) under section 6212, or "(B) the date on which the tax imposed by subsection (a) is (C) Paragraph (2) of section 4943(d) is amended to read as follows: "(2) TAXABLE PERIOD.—The term 'taxable period' means, with respect to any excess business holdings of a private foundation in a business enterprise, the period beginning on the first day on which there are excess holdings and ending on the earlier of^ "(A) the date of mailing of a notice of deficiency with respect to the tax imposed by subsection (a) under section 6212 in respect of such holdings, or "(B) the date on which the tax imposed by subsection (a) in respect of such holdings is assessed.' (D) Paragraph (1) of section 4944(e) is amended to read as follows: "(1) TAXABLE PERIOD.—The term 'taxable period' means, with respect to any investment which jeopardizes the carrying out of exempt purposes, the period beginning with the date on which the amount is so invested and ending on the earliest of^ "(A) the date of mailing of a notice of deficiency with respect to the tax imposed by subsection (a)(1) under section 6212, "(B) the date on which the tax imposed by subsection (a)(1) is assessed, or "(C) the date on which the amount so invested is removed from jeopardy." (E) Paragraph (2) of section 4945(i) is amended to read as follows: "(2) TAXABLE PERIOD.—The term 'taxable period' means, with respect to any taxable expenditure, the period beginning with the date on which the taxable expenditure occurs and ending on the earlier of— "(A) the date of mailing a notice of deficiency with respect to the tax imposed by subsection (a)(1) under section 6212, or "(B) the date on which the tax imposed by subsection (a)(1) i s dSS6SS6d
26 USC 4951.
(F) Paragraph (1) of section 4951(e) is amended to read as follows: "(1) TAXABLE PERIOD.—The term 'taxable period' means, with respect to any act of self-dealing, the period beginning with the date on which the act of self-dealing occurs and ending on the earliest of— "(A) the date of mailing a notice of deficiency with respect to the tax imposed by subsection (a)(1) under section 6212,
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