An Act to amend the Internal Revenue Code of 1954 to provide that in certain cases a spouse will be relieved of liability arising from a joint income tax return
PL 91-679 (H.R.19774), enacted 01/12/1971

84 STAT. ] 
PUBLIC LAW 91-679-JAN. 12, 1971 
2063 
(c) No manufacturer, producer, or importer shall be entitled to J/Jg^^'^t^^ '^^' 
credit or refund under subsection (a) unless he has in his possession 
such evidence of the inventories with respect to which the credit or 
refund is claimed as may be required by regulations prescribed by the 
Secretary of the Treasury or his delegate under this subsection. 
(d) All provisions of law, including penalties, applicable in respect 
Applicability. 
of the taxes imposed by section 4061 of such Code shall, insofar as jg^"^^' ^^- ^^'*''' 
applicable and not inconsistent with subsections (a), (b), and (c) of 
this section, apply in respect of the credits and refunds provided for 
in subsection (a) to the same extent as if the credits or refunds con-
stituted overpayments of the taxes. 
Approved January 12, 1971. 
Public Law 91-679 
AN ACT 
January 12, 19 71 
To amend the Internal Revenue Code of 1954 to provide that in certain cases a 
[H. R. 19774] 
spouse will be relieved of liability arising from a joint income tax return. 
Be it enacted hy the Senate and House of Representatwes 
of the 
United States of America in Congress assembled, That section-6013 of 
To^^^tVetums 
the Internal Revenue Code of 1954 (relating to joint returns of income uabiuty. 
tax by husband and wife) is amended by adding at the end thereof the ga^s^af 
*675^^^' 
following new subsection: 
26 use eo'i 3. 
"(e) SPOUSE RELIEVED or LIABILITY IN CERTAIN CASES.— 
"(1) I N GENERAL.—Under regulations prescribed by the Secre-
tary or his delegate, if— 
" (A) a joint return has been made under this section for a 
taxable year and on such return there was omitted from gross 
income an amount properly includable therein which is 
attributable to one spouse and which is in excess of 25 percent 
of the amount of gross income stated in the return, 
"(B) the other spouse establishes that in signing the return 
he or she did not know of, and had no reason to know of, such 
omission, and 
"(C) taking into account whether or not the other spouse 
significantly benefited directly or indirectly from the items 
omitted from gross income and taking into account all other 
facts and circumstances, it is inequitable to hold the other 
spouse liable for the deficiency in tax for such taxable year 
attributable to such omission, 
then the other spouse shall be relieved of liability for tax (includ-
ing interest, penalties, and other amounts) for such taxable year 
to the extent that such liability is attributable to such omission 
from gross income. 
" (2) SPECIAL RULES.—For purposes of paragraph (1) — 
"(A) the determination of the spouse to whom items of 
gross income (other than gross income from property) are 
attributable shall be made without regard to community 
property laws, and 
"(B) the amount omitted from gross income shall be deter-
mined in the manner provided by section 6501(e) (1) (A)." 
^^^ ^*^*- ^°^-
SEC. 2. Section 6653(b) of the Internal Revenue Code of 1954 Failure to pay. 
(relating to failure to pay tax) is amended by adding at the end thereof 
the following new sentence: "In the case of a joint return under section 
6013, this subsection shall not apply with respect to the tax of a spouse 
unless some part of the underpayment is due to the fraud of such 
spouse." 
2064 
PUBLIC LAW 91^80-JAN. 12, 1971 
[84 
STAT. 
68A Stat. 3. 
26 use 1 
et 
seq, 
53 Stat. 4. 
SEC. 3. The amendments made by the first two sections of this Act 
shall apply to all taxable years to which the Internal Revenue Code 
of 1954 applies. Corresponding provisions shall be deemed to be 
included in the Internal Revenue Code of 1939 and shall apply to all 
taxable years to which such Code applies. 
Approved January 12, 1971. 
January 12, 1971 
[H. R. 19242] 
Public Law 91-680 
AN ACT 
To auieiid .section 278 of the Internal Revenue Code of 1954: to extend its 
application from citrus groves to almond groves. 
Taxes. 
Almond groves, 
capital expendi-
tures. 
83 Stat. 57 4. 
26 u s e 278. 
Be it enacted by the Senate and House of Refresentatwes 
of the 
United States of America in Congress assemhled^ That (a) the text 
of section 278 of the Internal Revenue Code of 1954 (relating to capi-
tal expenditures incurred in planting and developing citrus groves) is 
amended by striking out "citrus grove" each place it appears and 
inserting in lieu thereof "citrus or almond grove". 
(b) The heading for section 278 of such Code is amended to read 
as follows: 
Effective date. 
Airline 
tickets, total 
cost requirement. 
i4n(e, p. 239. 
"SEC. 278. CAPITAL 
EXPENDITURES 
INCURRED 
IN 
PLANTING AND DEVELOPING CITRUS AND 
ALMOND GROVES." 
(c) The table of sections for part I X of subchapter B of chapter 1 
of such Code is amended by striking out the item relating to section 278 
and inserting in lieu thereof the following: 
"Sec. 278. Capital expenditures incurred in planting and de-
veloping citrus and almond groves." 
(d) Subsection (b) (2) of such section 278 is amended to read as 
follows: 
"(2) planted or replanted before— 
"(A) December 30, 1969, in the case of a citrus grove, or 
"(B) December 30, 1970, in the case of an almond grove." 
SEC. 2. The amendments made by the first section of this Act shall 
apply to taxable years beginning after the date of the enactment of this 
Act. 
SEC. 3. (a) Subsection (a) of section 7275 of the Internal Revenue 
Code of 1954 (relating to requirements of showing total cost on airline 
tickets) is amended by— 
(1) inserting "and" at the end of paragraph (1) thereof, 
(2) striking out paragraph (2) thereof, and 
(3) renumbering paragraph (3) as paragraph (2) and striking 
out in such paragraph "paragraphs (1) and (2)" and inserting 
in lieu thereof "paragraph (1)". 
(b) Subsection (b) of such section (relating to requirements of 
showing total cost on airline advertising) is amended by striking out 
the word "only" in paragraph (1) and by amending paragraph (2) 
to read as follows: