PERSONS REQUIRED TO MAKE RETURNS.

SEC. 72. PERSONS REQUIRED TO MAKE RETURNS. (a) Earned Income Without the United States.—Section 6012 (relating to persons required to make returns of income) is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: “(c) Certain Income Earned Abroad.—For purposes of this section, gross income shall be computed without regard to the exclusion provided for in section 911 (relating to earned income from sources without the United States).” (b) Cross Reference.—Section 911 (relating to earned income from sources without the United States) is amended by adding at the end thereof the following new subsection: “(c) Cross Reference.— “For administrative and penal provisions relating to the exclusion provided for in this section, see sections 6001, 6011, 6012 (c), and the other provisions of subtitle F.” (c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 1957.