REQUEST FOR PROMPT ASSESSMENT.

SEC. 80. REQUEST FOR PROMPT ASSESSMENT. (a) Subsection References.—The first sentence of section 6501 (d) (relating to request for prompt assessment) is amended by striking out “subsection (c),”and inserting in lieu thereof “subsection (c), (e), or (f),”. (b) Corporations.— The second sentence of section 6501 (d) (relating to request for prompt assessment) is amended to read as follows: “This subsection shall not apply in the case of a corporation unless— “(1) (A) such written request notifies the Secretary or his delegate that the corporation contemplates dissolution at or before the expiration of such 18-month period, (B) the dissolution is in good faith begun before the expiration of such 18-month period, and (C) the dissolution is completed; “(2) (A) such written request notifies the Secretary or his delegate that a dissolution has in good faith been begun, and (B) the dissolution is completed; or “(3) a dissolution has been completed at the time such written request is made.”