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parent to the extent that such parent provided
amounts for such support.
‘‘(B) QUALIFIED PRE-1985 INSTRUMENT.—
For purposes of this paragraph, the term ‘quali-
fied pre-1985 instrument’ means any decree of
divorce or separate maintenance or written
agreement—
‘‘(i) which is executed before January
1, 1985,
‘‘(ii) which on such date contains the
provision described in subparagraph (A)(i),
and
‘‘(iii) which is not modified on or after
such date in a modification which expressly
provides that this paragraph shall not
apply to such decree or agreement.
‘‘(4) CUSTODIAL
PARENT
AND
NONCUSTODIAL
PARENT.—For purposes of this subsection—
‘‘(A) CUSTODIAL PARENT.—The term ‘custo-
dial parent’ means the parent having custody for
the greater portion of the calendar year.
‘‘(B) NONCUSTODIAL
PARENT.—The term
‘noncustodial parent’ means the parent who is
not the custodial parent.
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‘‘(5) 
EXCEPTION
FOR
MULTIPLE-SUPPORT
AGREEMENT.—This subsection shall not apply in any
case where over one-half of the support of the child is
treated as having been received from a taxpayer
under the provision of subsection (d)(3).
‘‘(6) SPECIAL
RULE
FOR
SUPPORT
RECEIVED
FROM NEW SPOUSE OF PARENT.—For purposes of this
subsection, in the case of the remarriage of a parent,
support of a child received from the parent’s spouse
shall be treated as received from the parent.’’.
(b) AMENDMENT RELATED TO SECTION 203 OF THE
ACT.—Subparagraph (B) of section 21(b)(1) is amended by
inserting ‘‘(as defined in section 152, determined without
regard to subsections (b)(1), (b)(2), and (d)(1)(B))’’ after
‘‘dependent of the taxpayer’’.
(c) AMENDMENT RELATED TO SECTION 207 OF THE
ACT.—Subparagraph (A) of section 223(d)(2) is amended
by inserting ‘‘, determined without regard to subsections
(b)(1), (b)(2), and (d)(1)(B) thereof’’ after ‘‘section 152’’.
(d) EFFECTIVE DATE.—The amendments made by this
section shall take effect as if included in the provisions of
the Working Families Tax Relief Act of 2004 to which they
relate.
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SEC. 405. AMENDMENTS RELATED TO THE JOBS AND
GROWTH TAX RELIEF RECONCILIATION ACT
OF 2003.
(a) AMENDMENTS RELATED TO SECTION 201 OF THE
ACT.—
(1) Clause (ii) of section 168(k)(4)(B) is amend-
ed to read as follows:
‘‘(ii) which is—
‘‘(I) acquired by the taxpayer
after May 5, 2003, and before January
1, 2005, but only if no written binding
contract for the acquisition was in ef-
fect before May 6, 2003, or
‘‘(II) acquired by the taxpayer
pursuant to a written binding contract
which was entered into after May 5,
2003, and before January 1, 2005,
and’’.
(2) Subparagraph (D) of section 1400L(b)(2) is
amended by striking ‘‘September 11, 2004’’ and in-
serting ‘‘January 1, 2005’’.
(b) EFFECTIVE DATE.—The amendments made by this
section shall take effect as if included in section 201 of the
Jobs and Growth Tax Relief and Reconciliation Act of
2003.
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SEC. 406. AMENDMENT RELATED TO THE VICTIMS OF TER-
RORISM TAX RELIEF ACT OF 2001.
(a) AMENDMENT RELATED TO SECTION 201 OF THE
ACT.—Paragraph (17) of section 6103(l) is amended by
striking ‘‘subsection (f), (i)(7), or (p)’’ and inserting ‘‘sub-
section (f), (i)(8), or (p)’’.
(b) EFFECTIVE DATE.—The amendment made by this
section shall take effect as if included in section 201 of the
Victims of Terrorism Tax Relief Act of 2001.
SEC. 407. AMENDMENTS RELATED TO THE ECONOMIC
GROWTH AND TAX RELIEF RECONCILIATION
ACT OF 2001.
(a) AMENDMENTS RELATED TO SECTION 617 OF THE
ACT.—
(1) Clause (ii) of section 402(g)(7)(A) is amend-
ed to read as follows:
‘‘(ii) $15,000 reduced by the sum of—
‘‘(I) the amounts not included in
gross income for prior taxable years by
reason of this paragraph, plus
‘‘(II) the aggregate amount of des-
ignated Roth contributions (as defined
in section 402A(c)) for prior taxable
years, or’’.
(2) Subparagraph (A) of section 402(g)(1) is
amended by inserting ‘‘to’’ after ‘‘shall not apply’’.
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(b) AMENDMENT RELATED TO SECTION 632 OF THE
ACT.—Subparagraph (C) of section 415(c)(7) is amended
by striking ‘‘the greater of $3,000’’ and all that follows and
inserting ‘‘$3,000. This subparagraph shall not apply with
respect to any taxable year to any individual whose ad-
justed gross income for such taxable year (determined sepa-
rately and without regard to community property laws) ex-
ceeds $17,000.’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall take effect as if included in the provisions of
the Economic Growth and Tax Relief Reconciliation Act
of 2001 to which they relate.
SEC. 408. AMENDMENTS RELATED TO THE INTERNAL REV-
ENUE SERVICE RESTRUCTURING AND RE-
FORM ACT OF 1998.
(a) AMENDMENTS RELATED TO SECTION 3415 OF THE
ACT.—
(1) Paragraph (2) of section 7609(c) is amended
by inserting ‘‘or’’ at the end of subparagraph (D), by
striking ‘‘; or’’ at the end of subparagraph (E) and
inserting a period, and by striking subparagraph (F).
(2) Subsection (c) of section 7609 is amended by
redesignating paragraph (3) as paragraph (4) and by
inserting after paragraph (2) the following new para-
graph:
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‘‘(3) JOHN
DOE
AND
CERTAIN
OTHER
SUM-
MONSES.—Subsection (a) shall not apply to any sum-
mons described in subsection (f) or (g).’’.
(b) EFFECTIVE DATE.—The amendments made by this
section shall take effect as if included in section 3415 of
the Internal Revenue Service Restructuring and Reform Act
of 1998.
SEC. 409. AMENDMENTS RELATED TO THE TAXPAYER RE-
LIEF ACT OF 1997.
(a) AMENDMENTS RELATED TO SECTION 1055 OF THE
ACT.—
(1) The last sentence of section 6411(a) is
amended by striking ‘‘6611(f)(3)(B)’’ and inserting
‘‘6611(f)(4)(B)’’.
(2) Paragraph (4) of section 6601(d) is amended
by 
striking 
‘‘6611(f)(3)(A)’’ 
and 
inserting
‘‘6611(f)(4)(A)’’.
(b) AMENDMENT RELATED TO SECTION 1112 OF THE
ACT.—Subsection (c) of section 961 is amended to read as
follows:
‘‘(c) BASIS ADJUSTMENTS IN STOCK HELD BY FOR-
EIGN CORPORATIONS.—Under regulations prescribed by the
Secretary, if a United States shareholder is treated under
section 958(a)(2) as owning stock in a controlled foreign
corporation which is owned by another controlled foreign
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corporation, then adjustments similar to the adjustments
provided by subsections (a) and (b) shall be made to—
‘‘(1) the basis of such stock, and
‘‘(2) the basis of stock in any other controlled
foreign corporation by reason of which the United
States shareholder is considered under section
958(a)(2) as owning the stock described in paragraph
(1),
but only for the purposes of determining the amount in-
cluded under section 951 in the gross income of such United
States shareholder (or any other United States shareholder
who acquires from any person any portion of the interest
of such United States shareholder by reason of which such
shareholder was treated as owning such stock, but only to
the extent of such portion, and subject to such proof of iden-
tity of such interest as the Secretary may prescribe by regu-
lations). The preceding sentence shall not apply with respect
to any stock to which a basis adjustment applies under sub-
section (a) or (b).’’.
(c) AMENDMENT RELATED TO SECTION 1144 OF THE
ACT.—Subparagraph (B) of section 6038B(a)(1) is amend-
ed by inserting ‘‘or’’ at the end.
(d) EFFECTIVE DATE.—The amendments made by this
section shall take effect as if included in the provisions of
the Taxpayer Relief Act of 1997 to which they relate.
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SEC. 410. AMENDMENT RELATED TO THE OMNIBUS BUDGET
RECONCILIATION ACT OF 1990.
(a) AMENDMENT RELATED TO SECTION 11813 OF THE
ACT.—Subclause (I) of section 168(e)(3)(B)(vi) is amended
by striking ‘‘if ‘solar and wind’ were substituted for ‘solar’
in clause (i) thereof’’ and inserting ‘‘if ‘solar or wind en-
ergy’ were substituted for ‘solar energy’ in clause (i) there-
of’’.
(b) EFFECTIVE DATE.—The amendment made by this
section shall take effect as if included in section 11813 of
the Omnibus Budget Reconciliation Act of 1990.
SEC. 411. AMENDMENT RELATED TO THE OMNIBUS BUDGET
RECONCILIATION ACT OF 1987.
(a) AMENDMENT RELATED TO SECTION 10227 OF THE
ACT.—Section 1363(d) is amended by adding at the end
the following new paragraph:
‘‘(5) SPECIAL
RULE.—Sections 1367(a)(2)(D)
and 1371(c)(1) shall not apply with respect to any
increase in the tax imposed by reason of this sub-
section.’’.
(b) EFFECTIVE DATE.—The amendment made by this
section shall take effect as if included in section 10227 of
the Omnibus Budget Reconciliation Act of 1987.
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SEC. 412. CLERICAL CORRECTIONS.
(a) Subparagraph (C) of section 2(b)(2) is amended
by striking ‘‘subparagraph (C)’’ and inserting ‘‘subpara-
graph (B)’’.
(b) Paragraph (2) of section 25C(b) is amended by
striking ‘‘subsection (c)(3)(B)’’ and inserting ‘‘subsection
(c)(2)(B)’’.
(c) Subparagraph (E) of section 26(b)(2) is amended
by striking ‘‘section 530(d)(3)’’ and inserting ‘‘section
530(d)(4)’’.
(d) Subparagraph (A) of section 30B(g)(2) and sub-
paragraph (A) of section 30C(d)(2) are each amended by
striking ‘‘regular tax’’ and inserting ‘‘regular tax liability
(as defined in section 26(b))’’.
(e) The table of sections for subpart B of part IV of
subchapter A of chapter 1 is amended by striking the item
relating to section 30C and inserting the following new
item:
‘‘Sec. 30C. Alternative fuel vehicle refueling property credit.’’.
(f)(1) Subclause (II) of section 38(c)(2)(A)(ii) is
amended by striking ‘‘or the New York Liberty Zone busi-
ness employee credit or the specified credits’’ and inserting
‘‘, the New York Liberty Zone business employee credit, and
the specified credits’’.
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(2) Subclause (II) of section 38(c)(3)(A)(ii) is amended
by striking ‘‘or the specified credits’’ and inserting ‘‘and
the specified credits’’.
(3) 
Subparagraph 
(B) 
of 
section 
38(c)(4) 
is
amended—
(A) 
by 
striking 
‘‘includes’’ 
and 
inserting
‘‘means’’, and
(B) by inserting ‘‘and’’ at the end of clause (i).
(g)(1) Subparagraph (A) of section 39(a)(1) is amend-
ed by striking ‘‘each of the 1 taxable years’’ and inserting
‘‘the taxable year’’.
(2) Subparagraph (B) of section 39(a)(3) is amended
to read as follows:
‘‘(B) paragraph (1) shall be applied by sub-
stituting ‘each of the 5 taxable years’ for ‘the
taxable year’ in subparagraph (A) thereof, and’’.
(h) Subparagraph (B) of section 40A(b)(5) is amended
by striking ‘‘(determined without regard to the last sentence
of subsection (d)(2))’’.
(i) Paragraph (5) of section 43(c) is amended to read
as follows:
‘‘(5) ALASKA
NATURAL
GAS.—For purposes of
paragraph (1)(D)—
‘‘(A) IN GENERAL.—The term ‘Alaska nat-
ural gas’ means natural gas entering the Alaska
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natural gas pipeline (as defined in section
168(i)(16) (determined without regard to sub-
paragraph (B) thereof)) which is produced from
a well—
‘‘(i) located in the area of the State of
Alaska lying north of 64 degrees North lati-
tude, determined by excluding the area of
the Alaska National Wildlife Refuge (in-
cluding the continental shelf thereof within
the meaning of section 638(1)), and
‘‘(ii) pursuant to the applicable State
and Federal pollution prevention, control,
and permit requirements from such area
(including the continental shelf thereof with-
in the meaning of section 638(1)).
‘‘(B) NATURAL
GAS.—The term ‘natural
gas’ has the meaning given such term by section
613A(e)(2).’’.
(j) Subsection (d) of section 45 is amended—
(1) in paragraph (8) by striking ‘‘The term’’ and
inserting ‘‘In the case of a facility that produces re-
fined coal, the term’’, and
(2) in paragraph (10) by striking ‘‘The term’’
and inserting ‘‘In the case of a facility that produces
Indian coal, the term’’.
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(k) Paragraph (2) of section 45I(a) is amended by
striking ‘‘qualified credit oil production’’ and inserting
‘‘qualified crude oil production’’.
(l) Subsection (g) of section 45K, as redesignated by
section 1322 of the Energy Policy Act of 2005, is
amended—
(1) in the matter preceding paragraph (1), by
striking ‘‘subsection (f)’’ and inserting ‘‘subsection
(e)’’, and
(2) in paragraph (2)(C), by striking ‘‘subsection
(g)’’ and inserting ‘‘subsection (f)’’.
(m) Paragraph (1) of section 48(a), as amended by
section 1336 of the Energy Policy Act of 2005, is amended
by striking ‘‘paragraph (1)(B) or (2)(B) of subsection (d)’’
and inserting ‘‘paragraphs (1)(B) and (2)(B) of subsection
(c)’’.
(n) Subparagraph 
(A) 
of 
section 
48(a)(3) 
is
amended—
(1) by redesignating clause (iii) (relating to
qualified fuel cell property or qualified microturbine
property), as added by section 1336 of the Energy
Policy Act of 2005, as clause (iv) and by moving such
clause to the end of such subparagraph, and
(2) by striking ‘‘or’’ at the end of clause (ii).
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(o) Subparagraph (E) of section 50(a)(2) is amended
by striking ‘‘section 48(a)(5)’’ and inserting ‘‘section
48(b)’’.
(p)(1) Paragraph (3) of section 55(c) is amended by
inserting ‘‘30B(g)(2), 30C(d)(2),’’ after ‘‘30(b)(3),’’.
(2) Section 1341(b)(3) of the Energy Policy Act of
2005 is repealed.
(3) Section 1342(b)(3) of the Energy Policy Act of
2005 is repealed.
(q)(1) Subsection (a) of section 62 is amended—
(A) by redesignating paragraph (19) (relating to
costs involving discrimination suits, etc.), as added
by section 703 of the American Jobs Creation Act of
2004, as paragraph (20), and
(B) by moving such paragraph after paragraph
(19) (relating to health savings accounts).
(2) Subsection (e) of section 62 is amended by striking
‘‘subsection (a)(19)’’ and inserting ‘‘subsection (a)(20)’’.
(r) Paragraph (3) of section 167(f) is amended by
striking 
‘‘section 
197(e)(7)’’ 
and 
inserting 
‘‘section
197(e)(6)’’.
(s) Subparagraph (D) of section 168(i)(15) is amended
by striking ‘‘This paragraph shall not apply to’’ and insert-
ing ‘‘Such term shall not include’’.
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(t) Paragraph (2) of section 221(d) is amended by
striking ‘‘this Act’’ and inserting ‘‘the Taxpayer Relief Act
of 1997’’.
(u) Paragraph (8) of section 318(b) is amended by
striking ‘‘section 6038(d)(2)’’ and inserting ‘‘section
6038(e)(2)’’.
(v) Subparagraph (B) of section 332(d)(1) is amended
by striking ‘‘distribution to which section 301 applies’’ and
inserting ‘‘distribution of property to which section 301 ap-
plies’’.
(w) Subparagraph (B) of section 403(b)(9) is amended
by inserting ‘‘or’’ before ‘‘a convention’’.
(x)(1) Clause (i) of section 412(m)(4)(B) is amended
by striking ‘‘subsection (c)’’ and inserting ‘‘subsection (d)’’.
(2) Clause (i) of section 302(e)(4)(B) of the Employee
Retirement Income Security Act of 1974 is amended by
striking ‘‘subsection (c)’’ and inserting ‘‘subsection (d)’’.
(y) Paragraph (1) of section 415(l) is amended by
striking ‘‘individual medical account’’ and inserting ‘‘indi-
vidual medical benefit account’’.
(z) The matter following clause (iv) of section
415(n)(3)(C) is amended by striking ‘‘clauses’’ and insert-
ing ‘‘clause’’.
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(aa) Subparagraph (C) of section 461(i)(3) is amended
by striking ‘‘section 6662(d)(2)(C)(iii)’’ and inserting ‘‘sec-
tion 6662(d)(2)(C)(ii)’’.
(bb) Paragraph (12) of section 501(c) is amended—
(1) by striking ‘‘subparagraph (C)(iii)’’ in sub-
paragraph (F) and inserting ‘‘subparagraph (C)(iv)’’,
and
(2) by striking ‘‘subparagraph (C)(iv)’’ in sub-
paragraph (G) and inserting ‘‘subparagraph (C)(v)’’.
(cc) Clause (ii) of section 501(c)(22)(B) is amended
by striking ‘‘clause (ii) of paragraph (21)(B)’’ and insert-
ing ‘‘clause (ii) of paragraph (21)(D)’’.
(dd) Paragraph (1) of section 512(b) is amended by
striking ‘‘section 512(a)(5)’’ and inserting ‘‘subsection
(a)(5)’’.
(ee)(1) Subsection (b) of section 512 is amended—
(A) by redesignating paragraph (18) (relating to
the treatment of gain or loss on sale or exchange of
certain brownfield sites), as added by section 702 of
the American Jobs Creation Act of 2004, as para-
graph (19), and
(B) by moving such paragraph to the end of such
subsection.
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(2) Subparagraph (E) of section 514(b)(1) is amended
by striking ‘‘section 512(b)(18)’’ and inserting ‘‘section
512(b)(19)’’.
(3) Paragraph (6) of section 529(c) is amended by
striking ‘‘education individual retirement account’’ and in-
serting ‘‘Coverdell education savings account’’.
(ff)(1) Subsection (b) of section 530 is amended by
striking paragraph (3) and by redesignating paragraphs
(4) and (5) as paragraphs (3) and (4), respectively.
(2) Clause (ii) of section 530(b)(2)(A) is amended by
striking ‘‘paragraph (4)’’ and inserting ‘‘paragraph (3)’’.
(gg) Subparagraph (H) of section 613(c)(4) is amend-
ed by inserting ‘‘(including in situ retorting)’’ after ‘‘and
retorting’’.
(hh) Subparagraph (A) of section 856(g)(5) is amend-
ed by striking ‘‘subsection (c)(6) or (c)(7) of section 856’’
and inserting ‘‘paragraph (2), (3), or (4) of subsection (c)’’.
(ii) Paragraph (6) of section 857(b) is amended—
(1) in subparagraph (E), by striking ‘‘subpara-
graph (C)’’ and inserting ‘‘subparagraphs (C) and
(D)’’, and
(2) in subparagraph (F)—
(A) by striking ‘‘subparagraph (C) of this
paragraph’’ and inserting ‘‘subparagraph (C) or
(D)’’, and
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(B) by striking ‘‘subparagraphs (C) and
(D)’’ and inserting ‘‘subparagraphs (C), (D),
and (E)’’.
(jj) Subparagraph (C) of section 881(e)(1) is amended
by inserting ‘‘interest-related dividend received by a con-
trolled foreign corporation’’ after ‘‘shall apply to any’’.
(kk) Clause (ii) of section 952(c)(1)(B) is amended—
(1) by striking ‘‘clause (iii)(III) or (IV)’’ and in-
serting ‘‘subclause (II) or (III) of clause (iii)’’, and
(2) by striking ‘‘clause (iii)(II)’’ and inserting
‘‘clause (iii)(I)’’.
(ll) Clause (i) of section 954(c)(1)(C) is amended by
striking ‘‘paragraph (4)(A)’’ and inserting ‘‘paragraph
(5)(A)’’.
(mm) Subparagraph (F) of section 954(c)(1) is
amended by striking ‘‘Net income from notional principal
contracts.’’ after ‘‘Income from notional principal con-
tracts.—’’.
(nn) Paragraph (23) of section 1016(a) is amended by
striking ‘‘1045(b)(4)’’ and inserting ‘‘1045(b)(3)’’.
(oo) Paragraph (1) of section 1256(f) is amended by
striking ‘‘subsection (e)(2)(C)’’ and inserting ‘‘subsection
(e)(2)’’.
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(pp) The matter preceding clause (i) of section
1031(h)(2)(B) is amended by striking ‘‘subparagraph’’ and
inserting ‘‘subparagraphs’’.
(qq) Paragraphs (1) and (2) of section 1375(d) are
each amended by striking ‘‘subchapter C’’ and inserting
‘‘accumulated’’.
(rr) Each of the following provisions are amended by
striking ‘‘General Accounting Office’’ each place it appears
therein and inserting ‘‘Government Accountability Office’’:
(1) Clause (ii) of section 1400E(c)(4)(A).
(2) Paragraph (1) of section 6050M(b).
(3) Subparagraphs (A), (B)(i), and (B)(ii) of
section 6103(i)(8).
(4) Paragraphs (3)(C)(i), (4), (5), and (6)(B) of
section 6103(p).
(5) Subsection (e) of section 8021.
(ss)(1) Clause (ii) of section 1400L(b)(2)(C) is amend-
ed by striking ‘‘section 168(k)(2)(C)(i)’’ and inserting ‘‘sec-
tion 168(k)(2)(D)(i)’’.
(2) Clause (iv) of section 1400L(b)(2)(C) is amended
by striking ‘‘section 168(k)(2)(C)(iii)’’ and inserting ‘‘sec-
tion 168(k)(2)(D)(iii)’’.
(3) Subparagraph (D) of section 1400L(b)(2) is
amended by striking ‘‘section 168(k)(2)(D)’’ and inserting
‘‘section 168(k)(2)(E)’’.
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(4) Subparagraph (E) of section 1400L(b)(2) is
amended by striking ‘‘section 168(k)(2)(F)’’ and inserting
‘‘section 168(k)(2)(G)’’.
(5) Paragraph (5) of section 1400L(c) is amended by
striking ‘‘section 168(k)(2)(C)(iii)’’ and inserting ‘‘section
168(k)(2)(D)(iii)’’.
(tt) Section 3401 is amended by redesignating sub-
section (h) as subsection (g).
(uu) Paragraph (2) of section 4161(a) is amended to
read as follows:
‘‘(2) 3 PERCENT RATE OF TAX FOR ELECTRIC
OUTBOARD MOTORS.—In the case of an electric out-
board motor, paragraph (1) shall be applied by sub-
stituting ‘3 percent’ for ‘10 percent’.’’.
(vv) Subparagraph (C) of section 4261(e)(4) is amend-
ed by striking ‘‘imposed subsection (b)’’ and inserting ‘‘im-
posed by subsection (b)’’.
(ww) Subsection (a) of section 4980D is amended by
striking ‘‘plans’’ and inserting ‘‘plan’’.
(xx) The matter following clause (iii) of section
6045(e)(5)(A) is amended by striking ‘‘for ‘$250,000’.’’ and
all that follows through ‘‘to the Treasury.’’ and inserting
‘‘for ‘$250,000’. The Secretary may by regulation increase
the dollar amounts under this subparagraph if the Sec-
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retary determines that such an increase will not materially
reduce revenues to the Treasury.’’.
(yy) Subsection (p) of section 6103 is amended—
(1) by striking so much of paragraph (4) as pre-
cedes subparagraph (A) and inserting the following:
‘‘(4) SAFEGUARDS.—Any Federal agency de-
scribed in subsection (h)(2), (h)(5), (i)(1), (2), (3),
(5), or (7), (j)(1), (2), or (5), (k)(8), (l)(1), (2), (3),
(5), (10), (11), (13), (14), or (17) or (o)(1), the Gov-
ernment Accountability Office, the Congressional
Budget Office, or any agency, body, or commission
described in subsection (d), (i)(3)(B)(i) or 7(A)(ii), or
(l)(6), (7), (8), (9), (12), (15), or (16) or any other
person described in subsection (l)(16), (18), (19), or
(20) shall, as a condition for receiving returns or re-
turn information—’’,
(2) by amending paragraph (4)(F)(i) to read as
follows:
‘‘(i) in the case of an agency, body, or
commission described in subsection (d),
(i)(3)(B)(i), or (l)(6), (7), (8), (9), or (16),
or any other person described in subsection
(l)(16), (18), (19), or (20) return to the Sec-
retary such returns or return information
(along with any copies made therefrom) or